Sustainability and Accounting

Abstract

　The year 2024 marked the beginning of sustainability disclosure systems, with the implementation of the European Sustainability Reporting Standards（ESRS）limited to certain EU companies, and the application of the IFRS Sustainability Disclosure Standards determined by each country or region. Both standards began to take effect in 2024. 　In 2025, reporting based on these newly implemented standards will commence, ushering in the substantive phase of sustainability disclosure systems. 　On March 2, 2025, the 74th Kansai Regional Meeting of the Japan Accounting Association was held at Kobe Gakuin University, with the common theme “Sustainability and Accounting.” Presentations were delivered by Eri Kanamori（Ritsumeikan University）, Takehisa Kajiwara（Kobe University）, Yuriko Nakao（Kansai University）, and Yasuko Fushimi（Kyoto Junior College of Economics）. This article introduces the content of each presentation from the perspective of the session chair and outlines the current state of the substantive implementation of sustainability disclosure systems. 　As the substantive implementation of sustainability disclosure systems steadily progresses,each presentation offered valuable insights into how accounting can contribute not merely to disclosure itself, but to achieving the broader objectives of sustainability disclosure.