GX & Decarbonization Research

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This paper examines practical aspects of sustainability-related information disclosure in the ESG/SDGs era. It summarizes key challenges and practical points, analyzing the current state of disclosure practices in Japan.

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This paper provides normative insights into the disclosure and assurance of risk information, discussing standards and practices to enhance disclosure quality and reliability, with focus on financial and non-financial reporting.

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This paper examines the impact of expanding non-financial information disclosure on audit and assurance practices. It focuses on ensuring the reliability of climate-related and sustainability disclosures, considering alignment with Japan's …

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This paper conducts a content analysis of non-financial reports aimed at corporate information disclosure through an ESG approach. It evaluates the quality and quantity of ESG-related information disclosed by companies, revealing the curren…

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This paper discusses the challenges of internal control over non-financial information reporting, including data quality, reliability of disclosure processes, and building internal control frameworks, drawing on Japanese regulatory context.

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This paper analyzes the disclosure status of integrated reports and the characteristics of disclosing companies in Japan. Integrated reports include ESG information and reveal part of Japan's disclosure infrastructure.

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Examines the role of assurance in enhancing the credibility of integrated reports. Discusses assurance frameworks and practical challenges, aiming to improve information quality for investors and stakeholders.

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This paper examines the actual conditions and theoretical aspects of assurance services for integrated reports. It analyzes the role and challenges of assurance in enhancing the reliability of integrated reports, considering both practical …

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This paper explains the significance and characteristics of the assurance practice guidelines for Extended External Reporting (EER) issued by the International Auditing and Assurance Standards Board (IAASB). EER includes ESG and climate-rel…

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This paper explores frameworks for assuring reliability in integrated reporting. It examines methods to ensure accuracy and transparency of disclosed information, offering practical implications.

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This paper discusses the importance and practice of assurance for integrated reports. Assurance enhances the credibility of integrated reporting, including ESG information, supporting investor decision-making. In Japan, assurance aligned wi…

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This paper examines the usefulness of Key Audit Matters (KAM) in assurance services for integrated reporting. It analyzes how KAM disclosure contributes to enhancing the reliability of integrated reports and provides implications for assura…

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This paper examines the responsibilities of auditors regarding non-financial information, including ESG data. It likely discusses challenges in enhancing reliability of disclosures and developing audit frameworks.

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This paper analyzes the current challenges and expansion of assurance services for integrated reports, highlighting the need for reliable assurance on non-financial information. It discusses the development of assurance standards and practi…

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This paper outlines the requirements for practitioners conducting assurance of sustainability information, including skills, qualifications, and independence. It contributes to enhancing assurance quality in Japan in alignment with SSBJ sta…

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This paper analyzes the relationship between international financial reporting frameworks (IFRS, ISSB) and the Taskforce on Nature-related Financial Disclosures (TNFD), discussing challenges and prospects for TNFD adoption.

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This paper introduces a global environmental database aimed at facilitating the use of environmental data for research and policy-making.

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This paper reviews the current status and future prospects of data infrastructure for responding to socio-environmental changes, including domestic and international examples and DATA-EX. DATA-EX is a Japanese initiative for sharing sustain…

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This paper reviews the current status and future prospects of EcoLeaf, Japan's Type III environmental declaration program based on LCA. It analyzes the adoption, challenges, and potential for reducing environmental impact across supply chai…

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This paper presents the second report on the development of a pluggable LCA system, focusing on its modular architecture and implementation. It demonstrates applicability to carbon accounting, including Scope 3 calculations.