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[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...
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] TISFD: Task Force on Inequality and Social-related Financial Disclosure.
As we saw in the previous article, the importance of social factors in the ESG trifecta and the need for human rights DD has been reaffirmed worldwide. In this issue, we note that as a new task force following the TCFD and TNFD...