In today’s briefing:
- Unloved Japan Round Up Jan. 3: Set Up for A Banner Year?
- FSA Roadmap Is Realistic, but Progress on Scope 3 Disclosures Will Follow the Revision of Guidelines
Unloved Japan Round Up Jan. 3: Set Up for A Banner Year?
- 2025 will start with more attractive turnaround opportunities than we have seen in a long time.
- An uptick in TOBs, MBOs and merger discussions makes it suddenly no longer safe to short low-PBR companies indiscriminately.
- Investors are noticing. More than two-dozen large- and medium-cap stocks with deep discounts to the benchmark began to bounce off well-defined support levels in late December.
FSA Roadmap Is Realistic, but Progress on Scope 3 Disclosures Will Follow the Revision of Guidelines
- An assurance system will be established to ensure the quality of assurance. The assurance provider is expected to be a profession-agnostic system that is not limited to auditing firms.
- The assurance will be limited to Scope 1 and 2, and only Scope 1 and 2, which most large companies already disclose, will be initially required to be disclosed.
- Scope 3 disclosures have not progressed at this time, but Scope 3 disclosures are expected to progress after the safe harbor is included and the disclosure guidelines are revised.
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