Standards/regulations
[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...
[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...
[Commentary] Current status and challenges of sustainable investment.
In recent years, the sustainability of corporate activities has become more and more important and more companies are disclosing non-financial information with reference to ESG-related international standards and other standards. However, how do those vast amounts of information ...
Commentary] IWI (New National Wealth Index: Inclusive Wealth Index)
~New indicators to measure wellbeing ~.
In recent years, the term 'well-being' has been increasingly heard. It is sometimes translated as 'welfare', with the connotation of something that contributes to people's well-being. Until now...
Commentary] Sustainable finance.
~Sustainable Response in the Financial Industry ~.
Introduction. In recent years, we have all been affected by the intensification and frequency of natural disasters around the world caused by global warming, and human rights abuses such as child labour and forced labour in overseas supply chains, which we all share...
What is materiality in sustainability reporting?
Materiality (aka material issues) is a crucial concept in corporate reporting, especially in the context of environmental, social and governance (ESG) investment regulation. It refers to a company's financial performance and stakeholder ...