Report

CSDD
Standards/regulations
community

[Commentary] Understanding the European Corporate Sustainability Due Diligence Directive (CSDDD): mandatory assessment of adverse human rights and environmental impacts.

Europe: The Corporate Sustainability Due Diligence Directive (CSDDD: Corporate Sustainability Due Diligence Directive) is...

CSDD
Standards/regulations
community

[Commentary] Overview and amendments to the European Corporate Sustainability Due Diligence Directive (CSDDD).

*This article is based on information up to 15 April 2024. European Corporate Sustainability Due Diligence Directive (CSDDD: Corporate Sustainab...

CSRD
SFDR
Standards/regulations

[Commentary] Taxonomy, a definition of sustainable economic activity.

Taxonomy is a term referring to a classification system and is used as a classification for sustainable economic activities. Besides the most well-known EU taxonomy, ASEAN, China and other countries have their own taxonomies...

SASB
Case study.
Standards/regulations
Integrated Reporting

[Commentary] Current status of the SASB Standards and Japanese companies that have adopted them.

In Japan, the disclosure of sustainability information is mandatory in annual reports and other documents from 31 March 2023 onwards. When disclosing sustainability information, the international framework ...

CSRD
TNFD
Standards/regulations
new wealth
biodiversity
community
natural capital

[Commentary] Non-financial capital: trends in human and natural capital.
〜˜Disclosure regulations and guidelines at home and abroad

Concepts such as human capital and natural capital have been rapidly gaining ground in recent years. Human resources and the environment are no longer regarded as costs or resources, as they have been in the past, but as the source of corporate activity...

materiality
Standards/regulations
Integrated Reporting
financing

Commentary] Integrated Reporting.
~To increase transparency in corporate activities

An integrated report is a document in which a company comprehensively reports on the organisation's value creation processes, including not only financial information but also non-financial information such as environmental, social and governance (ESG). Integrated reports...