Japan has been at the forefront of global efforts to accelerate climate change mitigation.
Japanese firms have led in the development of decarbonization technologies and have …

Nature's contributions to people (NCP) are contributions of natural capital to people's quality
of life, being at the center of political and societal concern. There is an increasing …

Examining green equity sectors including geothermal, wind, solar, bioclean, and clean
energy within a DCC-MIDAS framework, we show that green betas are predominantly driven …

The challenge of sustainability lies in achieving a balance between satisfying present needs
and protecting resources for future generations with an emphasis on its three pillars …

Drawing on legitimacy theory, this study examines the extent of corporate engagement with
the sustainable development goals (SDGs) through assessing the corporate disclosure …

Today, most healthcare costs in Japan depend on insurance premiums and public funds.
Since the working population supports both groups, it will be difficult to maintain medical …

The evolution of sustainability reporting demands increased transparency and scope. A
pivotal aspect of this process is the determination of materiality for disclosure. The European …

The introduction of European sustainability reporting standards into the process of corporate
reporting can have a significant impact on the development of sustainable business and …

Materiality is a key principle of corporate reporting. However, with developments toward
more sustainability-related disclosure standards and regulations, fundamentally different …

Purpose: The purpose of the review is to synthesize the research on materiality measures of
sustainability reporting and highlight how preparers, users, auditors, regulators, and other …