Sustainability Reporting

A collection of 4 posts
Slide summarizing Japan’s 2022 human-rights guidelines: policy commitment, due-diligence cycle, grievance mechanisms, and board oversight requirements.
Compliance

Integrating Business and Human Rights in Japan: Developing and Implementing a Corporate Human Rights Policy

TL;DR Japan’s 2022 government Guidelines align with the UNGPs and expect companies to publish a board-approved human-rights policy, then run ongoing due diligence. Creating the policy requires cross-functional input, stakeholder dialogue and top-level sign-off; real impact comes from embedding it in supply-chain contracts, training, grievance mechanisms and disclosure.
9 min read
Slide summarising Japan’s mandatory human-capital disclosure: gender-pay gap, female-manager ratio, paternity-leave uptake and strategic investor impacts.
Sustainability Reporting

Mandatory Human-Capital Disclosure in Japan: FIEA Rules, Labor-Law Metrics & Strategic Risks for US Companies

TL;DR * Since FY 2023, listed firms in Japan must disclose gender-pay gaps, female-manager ratios and other labor-law metrics in the “Sustainability Information” section of the Annual Securities Report. * Government “Human Capital Visualization Guidelines” urge broader, strategy-linked disclosures across 19 indicators. * US companies with Japanese units must ensure legal compliance,
8 min read
Slide outlining Japan’s mandatory sustainability disclosures: FIEA/ISSB pillars, financial-materiality focus, phased adoption timeline and assurance outlook.
Sustainability Reporting

Mandatory Sustainability Reporting in Japan: FIEA Rules & ISSB Alignment for Global Companies

TL;DR * From FY 2023 disclosures, Japan’s Financial Instruments and Exchange Act (FIEA) requires listed firms to add a “Sustainability Information” section in the Annual Securities Report (Yūhō). * The framework mirrors TCFD/ISSB pillars (governance, strategy, risk management, metrics & targets) and focuses on financial materiality. * Human-capital metrics on
8 min read