A research group led by Professor Hidemichi Fujii of the Faculty of Economics, a Group Leader of the Environment and Food Unit, evaluated the semantic relevance between the securities reports of 340 listed food and beverage companies in Japan and industry-specific material topics identified by the Sustainability Accounting Standards Board (SASB), using a Text Match Pre-Trained Transformer. The study revealed that, while disclosures related to social issues are relatively comprehensive, disclosures on environmental issues remain limited across many industries.
The study also found that ESG disclosures have changed substantially since 2022, with increased disclosure of information related to greenhouse gas (GHG) emissions, human capital, and supply chain management. In particular, disclosure of GHG emissions increased more substantially among companies listed on the Prime Market than among those listed on other market segments.
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