Standards/regulations

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, disclosure of sustainability information is mandatory in annual reports and other documents from 31 March 2023 onwards. When disclosing sustainability information, the International Framework for ...

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 'capital' that is the source of corporate activities...

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). The main objectives of an integrated report are to ...

TNFD
Standards/regulations
biodiversity

[Commentary] TNFD early adopters and their characteristics.

Since the publication of the TNFD (Task Force on Nature-related Financial Disclosure) final recommendations on 18 September 2023, this website has published three previous articles on the background and overview of the recommendations, as well as the challenges in actual disclosure...

TNFD
Standards/regulations
biodiversity

[Commentary] SBTs for Nature.
~ Science-based nature-related objectives ~.

Among ESG-related disclosure standards and regulations, the SBTs for Nature (science-based setting of nature-related targets) issued by the SBTN have been gaining increasing attention recently.SBTs for...