These Environmental Reporting Guidelines have been revised in accordance with changes in society’s expectations on non-financial reporting. The guidelines have shifted their focus from requiring entities to report their performance data to requiring them to identify material issues in their business and value chains and to explain their own sustainability. These new guidelines will also be reflected in the reporting format of the Environmental Reporting Platform Development Pilot Project, a Ministry of the Environment project aiming to use ICT technology to establish an environmental information disclosure platform that facilitates dialogue and analysis of environmental data.