{{item.videoDuration}}
{{item.title}}
{{item.text}}
{{item.videoDuration}}
{{item.title}}
{{item.text}}
Trends surrounding sustainability information disclosure
The IFRS Foundation, which developed financial reporting standards, established the International Sustainability Standards Board (ISSB: International Sustainability Standards Board) in 2021 to oversee the development of sustainability disclosure standards. This was in response to requests to integrate various types of sustainability disclosure standards. The ISSB has integrated the Climate Change Disclosure Standards Board (CDSB: Climate Disclosure Standards Board) and the Value Reporting Foundation (VRF: Value Reporting Foundation), both existing frameworks and standards formulating bodies, into itself. It, and is working with the Global Reporting Initiative, the Task Force on Climate-related Financial Disclosures, and others to develop uniform frameworks and standards related to sustainability disclosure. In response to this trend, discussions are underway in Japan, Europe and the United States to include sustainability information in statutory disclosures based on the ISSB disclosure standards.
Initiatives of PricewaterhouseCoopersPwC Japan LLC
The disclosure of sustainability information is expected by a diverse range of stakeholders in the local communities surrounding the company, including customers and business partners, and broadly in society. In recent years, expectations from shareholders and investors in particular have risen sharply with increasing ESG investments.
WePwC believes that it is important to disclose sustainability information that meets the requirements of stakeholders. To this end, in addition towe monitoring developments in international standards for information disclosure and complying with such standards. In addition,, we recognisze the importance of accurately understanding the behaviour and mindset of stakeholders and influencers that affect stakeholdersthem and stakeholders.
We will clarify gaps between disclosure standards and stakeholder requirements and corporate disclosure information, and provide wide-ranging support so that our clients can meet external expectations of sustainability information disclosure.
Key Service Areas
Reporting
- Implementing transparent non-financial information disclosure that leads to building trust with stakeholders
- Support for planning and implementation of sustainability and non-financial information disclosure strategies
- Support for planning of non-financial and sustainability information disclosure strategies
- Support for planning and implementation of sustainability and non-financial information disclosure strategies
- Support for planning of integrated reports and support for formulating value creation stories
- Sustainability and non-financial disclosure regulatory compliance
- Support for the CSRD (Corporate Sustainability Report Directive)
- Support for ISSB/SSBJ responses
- Support for climate-related disclosures (including TCFD responses)
- Carbon-free management support service to meet the 1.5°C target
- Carbon neutral
- Software support service for the J-Credit Scheme
- Support for sustainability and ESG ratings
- Support for preparation of S&P CSA/DJSI responses and analysis of assessment results
- Preparation of CDP responses and support for analysis of assessment results
- Support for responding to various ESG-ratings (e.g. FTSE, MSCI, Sustainalytics, ISS-ESG, World Benchmarking Alliance)
- Independent assurance of sustainability and non-financial information
- Independent assurance of sustainability and non-financial information
- Other
- Support for strategic social contribution activities
Reporting to transformation
- Support for setting non-financial information indicators
- Development of a non-financial information collection process
- Support for climate transition
{{filterContent.facetedTitle}}
{{contentList.dataService.numberHits}} {{contentList.dataService.numberHits == 1 ? 'result' : 'results'}}
{{contentList.loadingText}}
{{contentList.loadingText}}
