Standards/regulations
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.) What is the SASB Standard for ESG Information Disclosure? (Part 1)...
[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, developments surrounding the TNFD have become more active. This website has published two articles on the background and overview of the TNFD, as well as the issues involved in the actual disclosure...
Commentary] What is the SASB Standard for ESG Information Disclosure? (Part 1) SASB Overview
There is an increasing need to incorporate sustainability and ESG information in corporate annual reports. In this context, sustainability (ESG) standards and frameworks have emerged as a headline...
[Commentary] TNFD disclosure status and issues.
The final recommendations of the TNFD were published on 18 September 2023. An overview of the TNFD was recently published on this website. [Explanation] What is the TNFD? A new bridge between finance and the natural environment...
[Explanation] What is the TNFD? A new bridge between finance and the natural environment
The TNFD has been increasingly heard of in recent years. With the release of the final recommendations coming up, many of you may be wondering. But what exactly is the TNFD?