Sector Signals
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Sector Signals

Research Notes

Sector analysis of market structure, technology shifts, and corporate strategy — grounded in verified facts.

Power SemiconductorsSustainabilitylongtailnewspillar
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8 results — theme: Sustainability — category: pillar Clear filter

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CBAM (Carbon Border Adjustment Mechanism) Explained — Covered Products, Certificate System, and Impact on Japanese Companies

A systematic overview of the CBAM (Carbon Border Adjustment Mechanism) that entered full application in January 2026, covering its regulatory design, six targeted sectors, certificate mechanism, Omnibus simplification amendments, and direct and indirect impacts on Japanese companies.

SustainabilityCBAMCarbon Border Adjustment Mechanism

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Practical Impact Guide to CSRD and CSDDD — Actions Japanese Companies Should Take Now

The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) are beginning to directly affect Japanese companies from 2025 to 2026. This guide systematically covers the revised scope following the Omnibus I amendment, the cascading obligations through supply chains, practical response steps, and alignment with SSBJ standards.

SustainabilityCSRDCSDDD

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BRSR Core: A Practical Guide for Procurement — What Indian Mid-Cap Manufacturers Are Preparing

BRSR Core's phased rollout expands to the top 1,000 listed companies in FY26-27. Procurement professionals need to understand what disclosures Indian listed mid-caps are required to make — and what they are actually preparing. This article outlines the framework structure and real-world corporate responses.

SustainabilityBRSRIndia

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Human Rights Due Diligence in Practice: Key Issues for Japanese Manufacturers

Against the backdrop of Japan's National Action Plan on Business and Human Rights (2021–2025) and pressure from the EU's CSDDD, supply chain-wide human rights due diligence has become a practical challenge for Japanese manufacturers. This article outlines the basic structure — what to identify, how to respond, and what to disclose — and clarifies response priorities.

SustainabilityHuman Rights DDSupply Chain

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PCF Calculation in Practice: Where to Start and Where to Stop

Requests from customers for PCF (Product Carbon Footprint) data are increasing. This article maps the structure of calculations based on ISO 14067 and the GHG Protocol Product Standard, how to set practical priorities, and common stumbling points.

SustainabilityPCFLCA

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Scope 3 for Manufacturers: Practical Category Measurement and How to Set Priorities

The GHG Protocol classifies Scope 3 into 15 categories. When manufacturers disclose their value chain emissions, the categories that should be prioritized depend on their industry and supply chain structure. This article organizes a prioritization approach based on emissions weight and measurement difficulty.

SustainabilityScope 3GHG Protocol

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SSBJ Disclosure Standards: A Practical Overview of What Japan-Listed Companies Need to Prepare

Japan's sustainability disclosure standards finalized by SSBJ in 2024 will be phased in starting with Prime Market companies. This article organizes the differences from ISSB standards, the implementation schedule, and key points for building a disclosure framework — from the perspective of procurement, IR, and ESG teams.

SustainabilitySSBJESG Disclosure

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TCFD Climate Risk Financial Impact Assessment: Quantifying Transition and Physical Risks for Manufacturers

TCFD framework-based climate risk disclosure requires estimating the financial impact of transition and physical risks on financial statements. This work — which is also essential for compliance with SSBJ and ISSB standards — involves organizing the conceptual approach and the specific impact pathways for manufacturers.

SustainabilityTCFDClimate Risk