community

CSDD
supply chain
Standards/regulations
community

[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...

TNFD
supply chain
community

[Part 1] Environmental and social impacts of supply chains.
〜˜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...

TISFD
Standards/regulations
community

[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...

Standards/regulations
community

[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...

CSRD
ESRS
SASB
materiality
Standards/regulations
annual securities report
community

[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...

CSDD
Standards/regulations
community

[Commentary] Understanding the European Corporate Sustainability Due Diligence Directive (CSDDD): mandatory assessment of adverse human rights and environmental impacts.

Europe: The Corporate Sustainability Due Diligence Directive (CSDDD: Corporate Sustainability Due Diligence Directive) is mainly ...