Japan Exchange Group and the Tokyo Stock Exchange have published the Practical Handbook for ESG Disclosure.
The Handbook is designed to support listed companies in their ESG disclosure and includes the following highlights:
1. Rather than listing specific data points, the Handbook brings together the issues that listed companies come across when looking into ESG disclosure and splits them into four steps that companies can follow, each including related processes and other points to think about. These are: 1. ESG issues and ESG investment; 2. Connecting ESG issues to strategy; 3. Oversight and implementation; and 4. Information disclosure and engagement.
2. By including real-life examples of disclosure and referring to existing disclosure frameworks and standards, the Handbook provides a practical guide which will enable companies to begin concrete work on ESG disclosure.