Standards/regulations
[Commentary] CSRD: The European Union's Corporate Sustainability Reporting Directive Latest news.
The EU has strengthened its regulations on sustainability reporting, with a new directive requiring companies to disclose detailed environmental, social and governance (ESG) information, the Corporate Sustainability Reporting Directive (...
[Commentary] Future course of action of the Task Force on Inequality and Social-related Financial Disclosures (TISFD).
In May 2024, the Taskforce on Inequality and Social-related Financial Disc...
[Commentary] Summary on the expanding environmental certification system.
~ Integration of social aspects ~.
With the global need to work towards a sustainable society, companies and consumers are becoming increasingly aware of environmental considerations. In this context, certification schemes, which have historically developed, have been used to promote the environmental friendliness of products and services...
[Commentary] Latest ISSB developments.
~Start considering biodiversity and human capital~.
On 23 April 2024, the International Sustainability Standards Board (ISSB) will ...
[Commentary] The importance of social and human capital in financial reports.
Since the disclosure of the annual securities report for the year ending 31 March 2023 in Japan, it has been mandatory to describe the relationship between social aspects and corporate activities as well as environmental aspects, such as environmental initiatives, employee development and diversity...
[Commentary] Deliberative trends at the SSBJ (Sustainability Standards Board).
~ Scope 3 disclosure standards in Japan ~.
The International Sustainability Standards Board (ISSB) has announced that on 26 June 2023 the Sustainability ...