抄録
This paper reviews global sustainability trends and ESG evaluation frameworks, focusing on major international initiatives such as the UN Global Compact (UNGC), Task Force on Climaterelated Financial Disclosures (TCFD), and Taskforce on Nature-related Financial Disclosures (TNFD). It also explores regulations in the U.S., EU, and Japan, emphasizing the evolving requirements for sustainability disclosures. In Japan, recent legal changes mandate sustainability reporting,increasing corporate transparency. ESG evaluations, critical for sustainable growth and investmentattractiveness, are discussed, along with their impact on corporate strategies. The importance of proactive sustainability engagement for both large corporations and SMEs is highlighted, aiming to enhance competitiveness and social responsibility. This paper underscores the need for businesses to adapt to international standards and regulations to achieve long-term sustainability.
https://ror.org/0126h8t90 
