In today’s briefing:
- Sustainability Information in Annual Securities Reports Is Evolving into Valuable Information
Sustainability Information in Annual Securities Reports Is Evolving into Valuable Information
- One year has passed since the disclosure of sustainability information in annual securities reports, and the FSA is considering restructuring its disclosure guidelines to support sustainability disclosure by listed companies.
- Sustainability information in annual securities reports is shifting from “what should be stated” to “what content should be stated,” and the volume of information is increasing accordingly.
- Valuable information is that investors can understand what initiatives the company has implemented to address the challenges, the goals and timelines it has set, and whether its progress is justified.
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