We have published an article explaining materiality, which is becoming increasingly recognized by Japanese companies in recent years as an important issue in sustainability disclosure.
Sustainability reporting standards, which are becoming increasingly influential internationally, are categorized and explained based on the concept of materiality (single/double).

Explanation] What is "materiality" in sustainability reporting?
https://aiesg.co.jp/topics/report/240201_materiality/

We hope that this article will help you to better understand the situation. Please take a moment to read it.

Related page
Report List : Regulations/Standards
https://aiesg.co.jp/topics/report/tag/基準-規制/

The Importance of Social Aspects in Nonfinancial Information Disclosure
https://aiesg.co.jp/topics/report/2301214_tisfd1/

【【Explanation] What is TNFD? A new bridge between finance and the natural environment
https://aiesg.co.jp/topics/report/230913_tnfdreport/

What is the SASB Standard for ESG Information Disclosure? (Part 1)Outline of SASB
https://aiesg.co.jp/topics/report/2301025_sasb1/

CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies
https://aiesg.co.jp/topics/report/2301120_csrd/