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[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] 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] 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 ...
[Commentary] Overview and amendments to the European Corporate Sustainability Due Diligence Directive (CSDDD).
*This article is based on information up to 15 April 2024. Europe Corporate Sustainability Due Diligence Directive (CSDDD: Corporate Sustainability ...
[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...