Survey of Corporate Reports in Japan 2024

KPMG Sustainable Value Services Japan issued a survey report on corporate reports issued by Nikkei stock average （Nikkei 225） companies.

This is the 11th report after KPMG in Japan issued its first report in 2014. We surveyed reported contents in the Securities reports, the Integrated reports, as well as the Sustainability reporting （including sustainability reports and pages related to sustainability on corporate websites） of Nikkei 225 companies. Then a comparative analysis was made between these three reports and against the results of previous years.

To achieve the sustainable creation of corporate value, a company requires to allocate resources to material issues identified through materiality analysis and mid- to long-term strategies.

Therefore, in this 11th survey, we not only focused on “Materiality”, but also on “Strategy and Resource Allocation”.

In addition, with the expanded disclosure of sustainability information, it appears that the securities report is increasingly overlapping in content with the integrated report. We looked at how companies position their securities reports and integrated reports.

1. About the survey
2. Key recommendations
3. Materiality
4. Strategy and Resource Allocation
5. Position of Reports in a reporting landscape
6. Next steps for adapting to advances in reporting
   1. Timing of reporting sustainability information
   2. Credibility of sustainability information
   3. Disclosure in English
7. Thematic Survey
   1. Information related to climate change
   2. Human capital and diversity
8. Survey of integrated report
   1. About the Issuing Companies
   2. About the Integrated Reports

Japanese text

日本の企業報告に関する調査2024

KPMG Sustainable Value Services Japan