It uses data from two of World Business Council for Sustainable Development’s (WBCSD’s) Redefining Value projects: the Reporting Exchange and Reporting matters, and from PwC Japan’s research on Tokyo Stock Price Index (TOPIX) 100 companies.
We also hear from the Japan Exchange Group (JPX) on how they see current and future developments in sustainability disclosure. We then dive into current reporting practices across WBCSD members in Japan and how they fare on a global scale. To provide a holistic view, we also discuss insights from PwC Japan on reporting trends among the TOPIX 100.
The purpose of this report is to highlight factors that have formed the current state of corporate reporting in Japan on environmental, social and governance (ESG) aspects, and the issues now driving it forward.
We hope this analysis and context will be helpful for all stakeholders who want a better understanding of corporate reporting in Japan and support business efforts to improve decision-making and external disclosure.