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

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News

TISFD: Beta 0.1 Release for Social Inequality Disclosure

The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) released Beta Version 0.1 on May 26, 2026. The framework is designed to disclose human capital, human rights, and inequality across four dimensions — impacts, dependencies, risks, and opportunities — and is aligned with TCFD and TNFD.

SustainabilityTISFDsocial disclosure

Feature

BRSR Core Guide: ESG Disclosure and Procurement for India

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

Practical Guide

CDP: ESG Disclosure Maturity in Japanese Mid-Cap Makers

CDP response history can be used as a proxy indicator in procurement evaluation to gauge companies' Scope 1 and 2 data collection infrastructure and ESG disclosure maturity. This article examines the actual state of CDP responses in Japan and how to interpret the disclosure readiness of non-responding companies.

SustainabilityCDPESG Disclosure

Feature

Scope 3: Category Measurement and Priorities for Makers

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

Feature

SSBJ S1/S2 Standards: A Practical Disclosure Guide (2026)

SSBJ S1/S2 disclosure standards: how they differ from ISSB, the phased rollout timeline, and steps to build a compliant reporting framework.

SustainabilitySSBJESG Disclosure

Feature

TCFD: Financial Impact and Physical Risk Quantification

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

News

TNFD: Nature-Related Risk Disclosure for Manufacturers

TNFD (Taskforce on Nature-related Financial Disclosures) published its final recommendations in 2023, establishing a framework for disclosing nature-related risks in biodiversity, water, land, and ocean. This article organizes how this framework — often described as the natural counterpart to TCFD — applies to manufacturer supply chain assessment.

SustainabilityTNFDBiodiversity