financing
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 ...
[Commentary] Current status and challenges of sustainable investment.
In recent years, the sustainability of corporate activities has become more and more important and more companies are disclosing non-financial information with reference to ESG-related international standards and other standards. However, how do those vast amounts of information ...
Commentary] Sustainable finance.
~Sustainable Response in the Financial Industry ~.
Introduction. In recent years, we have all been affected by the intensification and frequency of natural disasters around the world caused by global warming, and human rights abuses such as child labour and forced labour in overseas supply chains, which we all share...
[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...
[Paper commentary] The relationship between environmental assessment and stock returns - Investors consider companies that do not engage in environmental management to be a significant risk.
24 May 2023, by Shunsuke Managi, Managing Director, and Keely Alexander Ryuta, Director and Chief Researcher, co-authored 'ESG assessments that take into account financial materiality to help investors ...