Concepts such as human capital and natural capital have rapidly penetrated the market in recent years as non-financial capital. This is a movement to regard human resources and the environment as "capital" that serves as the source of corporate activities, rather than as costs or resources as previously thought, and to disclose them to the market as investment targets.

This article provides an overview of domestic and international disclosure regulations and guidelines regarding these developments in non-financial capital, and explains the concept of "impact-weighted accounting," which translates them into money and reflects them in the financial statements.

Commentary] Non-Financial Capital: Trends in Human and Natural Capital - Disclosure Regulations and Guidelines in Japan and Overseas
https://aiesg.co.jp/topics/report/240329_human-natural-capital/

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/

Commentary] IWI (Inclusive Wealth Index) - A New Index to Measure Well-Being
https://aiesg.co.jp/topics/report/240221_iwi/

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/

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

[Explanation] TNFD early adopters and their characteristics
https://aiesg.co.jp/topics/report/240314_tnfd-early-adaptor/

Commentary] Nature Positive : Realizing a Society that Can Live in Harmony with Nature - About OECM and Sites for Coexistence with Nature
https://aiesg.co.jp/topics/report/240214_nature-positive/