SASB
[Commentary] Current status of the SASB Standards and Japanese companies that have adopted them.
In Japan, disclosure of sustainability information is mandatory in annual reports and other documents from 31 March 2023 onwards. When disclosing sustainability information, the International Framework for ...
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] What is the SASB Standard for ESG Disclosure? (Part 2) Benefits for companies
(This is the second part of a two-part article; please also see the first part if you would like to see an overview explanation of the SASB Standards, etc.) What is the SASB Standard for ESG Information Disclosure? (Part 1)...
Commentary] What is the SASB Standard for ESG Information Disclosure? (Part 1) SASB Overview
There is an increasing need to incorporate sustainability and ESG information in corporate annual reports. In this context, sustainability (ESG) standards and frameworks have emerged as a headline...