publication

We are pleased to announce that ESG Disclosure Study Group (EDSG) issued the activity report during the fourth year as attached. This report contains detail
information about EDSG’s activities in the fourth term.

We hope to receive your frank opinions and advice on this report.

■The outline of report

1. Introduction

1-1. About the ESG Disclosure Study Group

1-2. Vision, Mission and Values of the ESG Disclosure Study Group and Purposes of Study

1-3. Overview of Term 4 Activities

2. Activities

2-1. Sending Comment Letter to IFRS Foundation

2-2. Subcommittee on Improving Integrated Reports

2-3. Subcommittee on Human Capital

2-4. Subcommittee on Sustainability Human Resource Development

2-5. Europe Inspection Tour

2-6. Study Sessions

We also created the Executive Summary of ESG Disclosure Study Group Report 2023 as attached.

We are pleased to announce that ESG Disclosure Study Group (EDSG) issued the activity report during the third year as attached.This report contains detail information about EDSG’s activities in the third term and the ideal way of the disclosure on ESG information as suggestions.

We hope to receive your frank opinions and advice on this report.

■The outline of report

Suggestions

1. Introduction

1-1. About the ESG Disclosure Study Group

1-2. Vision, Mission and Values of the ESG Disclosure Study Group and Purposes of Study

1-3. Policy for Production of Term 3 Activity Report

1-4. Approach to Term 3 Activities

1-5. Background of Term 3 Activities

2. Desirable State of Disclosure

2-1. Response to Japanese and Overseas Regulations for Non-financial Information Disclosure

2-2. Presentation of Originality in Integrated Report

2-3. Discussions on Desirable Forms of Dialogues

3. Specific Manners of Disclosure on Human Capital

4. Connectivity Between Non-Financial

The results and findings from two years activities have been organized into a report. The report contains detailed information about the EDSG’s activities and recommendations for issuers, investors, and standards organizations about ESG information disclosure and more effective engagement between issuers and investors.

■Report Overview
Definitions of key terms and concepts used by the group in relation to ESG information disclosure
Current state as revealed in interviews with issuers and institutional investors
Courses of actions for resolving issues when formulating long-term value creation stories
Non-financial indicators in long-term value creation
Recommendations for the future

We hope to receive frank opinions and advice from a range of quarters regarding this content.
Contact | General Incorporation Association of ESG Disclosure Study Group / EDSG

As a result of two years activities, we issue “ESG Disclosure Study Group Report 2022 -Achieving World-Leading Disclosure and Dialogue Standards-”.

The ESG Disclosure Study Group (EDSG) conducted case studies on how to improve the efficiency of ESG information disclosure by listed companies and examined non-financial indicators and effective disclosure methods that lead to long-term value creation from both cross-industry and industry-specific perspectives, based on issues related to ESG information disclosure by listed companies identified in Phases 1, 2, and 3 and a systematic organization of practical solutions to such issues.

The ESG Disclosure Study Group (EDSG) conducted a demonstration on the revision of Integrated Reports by listed companies according to solutions for practical issues.
Based on the results of the survey in the previous phase, we have created a practical guide for ESG information disclosure.
The results of this study were presented at the third activity report meeting on November 30, 2021.

The ESG Disclosure Study Group (EDSG) organized basic concepts and defined terms in ESG information disclosure, including non-financial elements and intangible assets in this study group, based on the results of the survey in the previous phase where the EDSG read through the concepts of standards related to ESG information disclosure inside and outside Japan. The results of this study were presented at the second activity report meeting on March 18, 2021.

The ESG Disclosure Study Group (EDSG) organized the current status of global trends by exchanging opinions with major initiatives related to ESG (in this study group, the scope of consideration is broadly non-financial, not limited to ESG) information disclosure. In addition, we identified issues at the practical level through interviews with a total of 44 listed companies and institutional investors inside and outside Japan.
The contents of this survey were presented at the first activity report meeting on November 25, 2020.