How is ESG and sustainability disclosure changing?
"ESG," "Sustainability," "Human Capital," "Materiality" -- These terms are commonly used in integrated reports and sustainability reports. However, what has become increasingly important in recent years is not just explaining "what initiatives are being undertaken." It is crucial to understand how these initiatives connect to the company's strategy, risks and opportunities, and future corporate value. This aspect has become more significant.
Perspective of Overseas Investors
For overseas investors, it is not just the volume of information that matters. It is important to understand the flow from strategy → initiatives → KPIs → results → future corporate value.
A Point from Orlando
When creating the English version, it is essential not only to focus on translating terms consistently each year but also to review terms and expressions in light of the trends in international disclosure and changes in the company's own thinking.
At Orlando, in addition to translating integrated reports and sustainability reports, you can also consult us about creating and updating glossaries and standardizing terminology.

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