This Handbook is aimed at all listed companies, but especially those who are thinking of beginning ESG disclosure in the near future. The Handbook is designed to be a helpful reference material for companies wanting to improve their mid- to long-term corporate value by understanding ESG and the spread of ESG investment, progressing their ESG activities in a way fitting to the company, and enacting dialogue with investors and other stakeholders.
The Handbook introduces useful existing ESG disclosure standards and frameworks (SSE Model Guidance, TCFD, SASB, the Japanese government’s Guidance for Collaborative Value Creation, etc.) and examples of real-life disclosure based on these.