Report
[Commentary] ISSB - Global Baseline for Sustainability Disclosure.
In recent years, investors in international capital markets have been seeking information that will enable them to assess the value of companies. The ISSB was created to meet this demand. This article explains what ISSB is...
Commentary] CSRD: The EU version of the Sustainability Reporting Standard just before it comes into force - the impact on Japanese companies.
(Summary) This article outlines the CSRD (Corporate Sustainability Reporting Directive: CSRD) agreed by the European Parliament and the European Council at the end of 2022.
Commentary] What is the SASB Standard for ESG Disclosure? (Part 2) Benefits for companies
(This is the second part of a two-part article; please also see the first part if you would like to see an overview explanation of the SASB Standards, etc.) Commentary] ESG disclosure standards: The SASB Standards and...
[Commentary] Key points of the TNFD final recommendations and the responses required from companies.
Since the publication of the final recommendations on 18 September 2023, there has been more activity around the TNFD. This website has provided the background and overview of the TNFD in the past two issues, as well as the actual disclosures...
[Commentary] The impact of the US Inflation-Reduction Act (IRA) on the ESG of Japanese EV manufacturers (aiESG analysis).
We recently published a commentary report on a Nikkei newspaper article published in August this year on our website. [Commentary] Nikkei article: 'Electric vehicle (EV) production, "de...
Commentary] What is the SASB Standard for ESG Information Disclosure? (Part 1) SASB Overview
There is an increasing need to incorporate information on sustainability and ESG in corporate annual reports. In this context, sustainability (ESG) standards and frameworks that...