Research Perspectives on Non-Financial Information Disclosure and ESG Management

Abstract

The idea that sustainable growth of a company requires not only financial performance, but also ESG-conscious management has become widespread. Initiatives for ESG management and monetary valuation of non-financial information have only just begun, and research institutions and companies are trying to develop and improve indicators and measurement and quantification methods. This paper introduces the latest research and case studies on ESG management, describes future prospects for research, and introduces issues for the development of research. In particular, the relationship between Sustainable Development Goals and ESG management is of particular interest in assessing the impact of corporate activities on society, and it is important to be able to explain the relationship between the two in an easy-to-understand manner to stakeholders.