TNFD
[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] TNFD early adopters and their characteristics.
Since the publication of the TNFD (Task Force on Nature-related Financial Disclosure) final recommendations on 18 September 2023, this website has published three previous articles on the background and overview of the recommendations, as well as the challenges in actual disclosure...
[Commentary] SBTs for Nature.
~ Science-based nature-related objectives ~.
Among ESG-related disclosure standards and regulations, the SBTs for Nature (science-based setting of nature-related targets) issued by the SBTN have been gaining increasing attention recently.SBTs for...
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] Nature Positive : Creating a society that can live in harmony with nature.
~About OECMs and nature-friendly sites~.
In recent years, the term 'Nature Positive' has become a key term for the realisation of biodiversity. Nature Positive refers to 'stopping the loss of biodiversity in order to put nature on a recovery track ...
[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...