CSRD
[Commentary] Taxonomy, a definition of sustainable economic activity.
Taxonomy is a term referring to a classification system and is used as a classification for sustainable economic activities. Besides the most well-known EU taxonomy, ASEAN, China and other countries have their own taxonomies...
[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...
What is materiality in sustainability reporting?
Materiality (aka material issues) is a crucial concept in corporate reporting, especially in the context of environmental, social and governance (ESG) investment regulation. It refers to a company's financial performance and stakeholder ...
[Commentary] Alphabet soup.
〜˜ Turbulence and convergence of sustainability standards ˜.
In recent years, along with the growing interest in disclosing non-financial information such as environmental, social and human capital, there has been intense activity around relevant frameworks and standards. Identifying their own risks and opportunities for companies...
[Commentary] SFDR: What are the EU Sustainable Finance Disclosure Regulations?
-Obligation to disclose ESG-related information on financial products.
What is SFDR? In March 2021, the Sustainable Finance Disclosure Regulation (SFDR...
[Commentary] ESRS (European Sustainability Reporting Standard).
(Summary) The ESRS (European Sustainability Reporting Standards) is a set of standards for corporate sustainability...