From the fiscal year ending March 31, 2023, it will be mandatory in Japan to include in securities reports information on the relationship between not only environmental aspects but also social aspects and corporate activities, such as environmental initiatives, employee development, and diversity.

Sustainability information disclosure is becoming increasingly important worldwide, and the EU has established a Corporate Sustainability Reporting Directive (CSRD) and Standard (ESRS), which will make ESG information reporting mandatory for many companies. The U.S. has also seen a response through mandatory human capital disclosure.

This article introduces trends in sustainability reporting in Japan, Europe, and the United States.

Commentary] The Importance of Social and Human Capital in Securities Reports
https://aiesg.co.jp/topics/report/240529_securities-report/

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/

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/

Commentary] Overview of ESRS (European Sustainability Reporting Standards)
https://aiesg.co.jp/topics/report/2301208_esrs/

Commentary] Alphabet Soup - Disruptions and Convergence of Sustainability Standards
https://aiesg.co.jp/topics/report/2301226_alphabet-soup/

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

What is the SASB Standard for ESG Disclosure? (Part 2) Benefits for Companies
https://aiesg.co.jp/topics/report/2301115_sasb2/

Commentary] ISSB - Global Baseline for Sustainability Disclosure
https://aiesg.co.jp/topics/report/2301130_issb/

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