{"id":2873,"date":"2024-03-29T09:00:00","date_gmt":"2024-03-29T00:00:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?p=2873"},"modified":"2024-12-19T21:32:05","modified_gmt":"2024-12-19T12:32:05","slug":"240329_human-natural-capital","status":"publish","type":"news","link":"https:\/\/aiesg.co.jp\/en\/topics\/news\/240329_human-natural-capital\/","title":{"rendered":"Article on non-financial capital: human and natural capital is now available."},"content":{"rendered":"<p>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.<br><br>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.<br><br><strong>Commentary] Non-Financial Capital: Trends in Human and Natural Capital - Disclosure Regulations and Guidelines in Japan and Overseas<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240329_human-natural-capital\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240329_human-natural-capital\/<\/a><br><br>We hope that this article will help you to better understand the situation. Please take a moment to read it.<br><br><br><strong>Related page<\/strong><br><strong>Report List : Regulations\/Standards<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/<\/a><br><br><strong>Commentary] IWI (Inclusive Wealth Index) - A New Index to Measure Well-Being<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240221_iwi\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240221_iwi\/<\/a><br><br><strong>CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/<\/a><br><br><strong>Explanation] What is TNFD? A new bridge between finance and the natural environment<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/<\/a><br><br><strong>[Explanation] TNFD early adopters and their characteristics<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240314_tnfd-early-adaptor\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240314_tnfd-early-adaptor\/<\/a><br><br><strong>Commentary] Nature Positive : Realizing a Society that Can Live in Harmony with Nature - About OECM and Sites for Coexistence with Nature<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240214_nature-positive\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240214_nature-positive\/<\/a><\/p>","protected":false},"author":34,"featured_media":0,"template":"","news_category":[5],"news_tag":[],"class_list":["post-2873","news","type-news","status-publish","hentry","news_category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u975e\u8ca1\u52d9\u8cc7\u672c\uff1a\u4eba\u7684\u30fb\u81ea\u7136\u8cc7\u672c\u306b\u95a2\u3059\u308b\u8a18\u4e8b\u3092\u516c\u958b\u3057\u307e\u3057\u305f\u3002 | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" 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