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[Commentary] Understanding the European Corporate Sustainability Due Diligence Directive (CSDDD): mandatory assessment of adverse human rights and environmental impacts.
欧州：企業持続可能性デューデリジェンス指令(CSDDD: Corporate Sustainability Due Diligence Directive)は、主に欧州で...
[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...