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Sustainable and Resilient Corporate Management and Information Disclosure

Takafumi Ikuta, Senior Research Fellow
Takeru Fujimoto, Principal Consultant
January 2018

ABSTRACT

Corporations require measures that both improve performance by responding to imminent, broad and ever-more-complicated risks and unpredictable crises, and increase corporate value by addressing social issues such as ESG (Environmental, Social and Governance) investment and SDGs (Sustainable Development Goals). It is necessary to ensure consistency between resilient corporate activities to respond to sudden changes (shock) in the business environment and sustainable corporate activities to adapt to gradual change (stress) in society and the environment. In particular, in the case of large corporations, it is pragmatic to adopt a common perspective on risk rather than aiming for organizational integration – in other words, sharing information and contexts of future predictions, based on a shared risk perspective, and the importance of conducting risk assessment between business divisions and the CSR Division, and conducting case-by-case evaluations to ensure the compatibility of business strategy and CSR strategy. Using the guidance of both ISO 31000 (risk management) and ISO 26000 (social responsibility) in an integrated manner would prove effective when actually implementing such measures in processes within the organization.

The trend of requesting corporations to disclose non-financial information is becoming stronger globally in the form of such factors as the expansion of ESG investment, requests from securities exchanges, and government mandates, and the development of guidelines and the like is progressing. Recently, the tendency to disclose non-financial information is increasing not only for leading global corporations but also for major companies in emerging economies. Even in Japan, where no enforceable measures have yet been introduced, non-financial reporting is being proactively undertaken, especially by major companies, and the number of companies producing integrated reporting has increased rapidly. According to a survey of the disclosure information of 225 Japanese companies ranked in Forbes 2017 Global 2000 List, 98% of manufacturing companies released non-financial reports, while only 60% of non-manufacturing companies did. However, 91% of the top non-manufacturing corporations carried out non-financial reporting, and integrated reporting is particularly advanced when compared to manufacturing corporations. Furthermore, it was shown that corporations releasing non-financial reports and integrated reports tended to have high financial performance. In order to link non-financial information disclosure to the improvement of corporate value, how it is used as a communication tool will be interrogated, and performance measurement will be key.


The full version of this report is available in PDF format below. This report is only available in Japanese.
Sustainable and Resilient Corporate Management and Information Disclosure (2.49 MB )


富士通総研 コンサルティング本部 ビジネスレジリエングループ プリンシパルコンサルタント 藤本 健

Takeru Fujimoto
Principal Consultant, Business Resilience Consulting Group, Consulting Unit, Fujitsu Research Institute

Entered Fujitsu in the Corporate Department, and later transferred to the Consulting Department. In 2007, entered Fujitsu Research Institute. Areas of expertise include risk management, and energy and the environment. In recent years, pursues consulting related to cybersecurity.