Abstract
This paper shows a consideration of sustainability-related information disclosure practices in the ESG/SDGs era. Through the transition of information disclosure in companies, clarify the process of transformation from disclosure of financial results centered on financial information to information
disclosure including non-financial information such as ESG and SDGs initiatives and value creation
processes in adapting to changes in the corporate environment. Research each company's integrated and sustainability reports, we clarify the latest disclosure trends in the three important items of information disclosure: Environment, Social, and Governance.
