Investment to support corporate activities to address climate change (green investment) using the information disclosed is expected to increase, along with the future progress of disclosure. In doing so, it is important that investors and other stakeholders appropriately evaluate and utilize information disclosed by companies for their investment decisions.
Following this line of thought, the Japan TCFD Consortium has received inputs and conducted discussions with members through its steering committee and information utilization working group, and have prepared the “Green Investment Guidance” which provides commentaries on perspectives needed by investors and other stakeholders when understanding the information disclosed based on the TCFD recommendations.