Standards/regulations
Explanation] What is sustainable finance?
~Explanation from the Fourth Report of the Expert Group on Sustainable Finance of the Financial Services Agency~.
As companies are required to work towards the realisation of a sustainable society, the concept and approach of 'sustainable finance', which aims to solve various social problems through investment in and financing of companies, is spreading...
[Commentary] From GHG to ESG: International trends and the shift to broader sustainability considerations.
1. Introduction. The Paris Agreement was adopted at the 21st Conference of the Parties (COP21) to the United Nations Framework Convention on Climate Change in 2015. The Paris Agreement covers all countries and regions, from pre-industrial...
[Commentary] Overview of Japan's GX strategy.
~Towards accelerated green transformation~.
The 12th GX (Green Transformation) Implementation Conference held on 27 August 2024 mainly discussed the future of the energy situation in Japan. Also, from 3 September, the Cabinet ...
[Commentary] Update on the implementation of the ISSB Sustainability Disclosure Standards in various countries.
0. Introduction. The International Sustainability Standards Board (ISSB) has announced that in June 2023...
[Part 3] Steps, responses and trends.
〜˜Sustainable ESG-oriented supply chains: a strategic imperative for modern business ˜.
This article is a Japanese translation of a manuscript (in English) written by aiESG's ESG research team and edited into three parts for publication. The English version can be found here. Please see t...
[Commentary] Correspondence Map, a mapping table of correspondence between the TNFD and the ESRS.
From 2022 onwards, EFRAG (European Financial Reporting Advisory Group) and TNFD (Task Force on Nature-related Financial Disclosures) recommend that the European Sustainability Reporting Standard (ESRS) environmental standard and TNFD ...