CSRD
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...
Commentary] CSRD: The EU version of the Sustainability Reporting Standard just before it comes into force - the impact on Japanese companies.
(Summary) This article outlines the CSRD (Corporate Sustainability Reporting Directive: CSRD) agreed by the European Parliament and the European Council at the end of 2022.