ESG情報開示実践ハンドブック | ESG投資の普及に向けた取組み | 日本取引所グループ

This page describes the "ESG Information Disclosure Practice Handbook" published by Japan Exchange Group on March 31, 2020. As ESG investing expands, listed companies face challenges in navigating diverse disclosure standards and frameworks. The handbook provides practical guidance to help companies address ESG issues and implement information disclosure. It is structured in four steps, enabling companies to understand the connection between ESG matters and corporate value while tailoring disclosure to their circumstances. The handbook incorporates investor perspectives, materiality identification, and examples of existing disclosure frameworks, supporting companies in enhancing long-term corporate value through stakeholder engagement.