Daily BriefsESG

Daily Brief ESG: Is the Emission Data of a Company that Doesn’t Disclose in Annual Securities Report Reliable? and more

In today’s briefing:

  • Is the Emission Data of a Company that Doesn’t Disclose in Annual Securities Report Reliable?


Is the Emission Data of a Company that Doesn’t Disclose in Annual Securities Report Reliable?

By Aki Matsumoto

  • Corporate Governance Code requires disclosure based on TCFD, and an ISSB-based disclosure system will be discussed in Japan. While interest in disclosing climate change-related information is growing, disclosure hasn’t progressed.
  • In the TSE survey, only one-tenth of the companies that listed Scope 1, 2, and 3 emissions in their integrated reports disclosed them in their annual reports.
  • If a company can’t disclose Scope 1/Scope 2 in its annual securities report, there’s concern that the company may have challenges in data collection and risk delaying management decisions.

💡 Before it’s here, it’s on Smartkarma

Sign Up for Free

The Smartkarma Preview Pass is your entry to the Independent Investment Research Network

  • ✓ Unlimited Research Summaries
  • ✓ Personalised Alerts
  • ✓ Custom Watchlists
  • ✓ Company Data and News
  • ✓ Events & Webinars