Standards/regulations
[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] 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] 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 ...
[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] Integrated Reporting.
~To increase transparency in corporate activities
An integrated report is a document in which a company comprehensively reports on the organisation's value creation processes, including not only financial information but also non-financial information such as environmental, social and governance (ESG). The main objectives of an integrated report are to ...