annual securities report
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...
GHG emissions
ISSB
Standards/regulations
annual securities report
[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 ...