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作成日:
Double Materiality Consideration
進捗:
新規The concept of double materiality is not fully integrated into sustainability disclosure practices. Japan has adopted the TCFD recommendations and declared support to the new ISSB standards; both frameworks are based on a single materiality approach.
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作成日:
Low-Carbon Transition Plans Disclosure
進捗:
新規While companies are improving GHG emissions reporting and engaging in global disclosure frameworks such as CDP and TCFD, concerns persist about weaknesses in low-carbon transition plans supporting the achievement of long-term decarbonization goals.
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作成日:
Regulations Against Greenwashing
進捗:
新規Lack of robust regulations against greenwashing undermines the credibility of sustainability efforts and makes it more difficult for consumers and investors to direct their purchasing or investment decisions towards truly sustainable options.