Corporate Accounting, Disclosure and CSR Policy

The Ministry of Economy, Trade and Industry (METI) has tackled policy issues in relation to corporate accounting, disclosure and corporate social responsibility through establishing platforms for communication between a variety of stakeholders such as companies, investors, academics and so on. In addition, we facilitate discussions with the aim of proposing better systems for Japanese society and the economy.

Corporate Accounting

• Current Situation in Corporate Accounting Systems (PDF：488KB)
• Issues over IFRS (PDF：377KB)
• The Corporate Financial Executive Committee
  • The 22nd Meeting
  • The 23rd Meeting
  • The 24th Meeting
  • The 25th Meeting
  • The 26th Meeting
  • The 27th Meeting

Disclosure and Dialogue between Companies and Investors

The Study Group on Promoting Dialogue between Companies and Investors for Sustainable Growth

• The Study Group on Promoting Dialogue between Companies and Investors for Sustainable Growth Summary Report(PDF:505KB)

The Corporate Reporting Lab

• Twentieth Meeting of Committee on Planning of the Corporate Reporting Lab Held (March 3, 2020) News Release
• The Corporate Reporting Lab (PDF：89KB)
• Corporate Reporting lab Progress Report July 2013-August 2014 (PDF：163KB)
• The Corporate Reporting Lab -Task Force for Analyzing Case Examples of Good Practices-
• A Survey of Corporate Governance Practices for a Deeper Mutual Understanding between the Company's Managers and Investors (PDF：68KB)
• Planning Committee
  • The first meeting
  • The second meeting
  • The third meeting
  • The fourth meeting
  • The fifth meeting
  • The sixth meeting
• Working Group on Corporate Governance Dialogue
  • The first meeting
  • The second meeting
  • The third meeting
• Working Group on forum of investors
• Competitiveness and Incentives for Sustainable Growth :Building Favorable Relationships between Companies and Investors Project
  • The first meeting

The Forum for Integrated Corporate Disclosure and ESG Dialogue​

• Guidance for Integrated Corporate Disclosure and Company-Investor Dialogue for Collaborative Value Creation 2.0 (Guidance for Collaborative Value Creation 2.0) (Revised: August 30, 2022)(PDF:2,519KB)
• METI Generates Report on Ideal Approaches that Small- and Mid-Cap Companies Should Take in their Information Disclosure and Dialogues with Investors (January 10, 2019)News Release

METI's Comments on the Consultation Draft of the International Integrated Reporting Framework (PDF:64KB)

CSR Policy

With the increasing global expansion of businesses, Japanese companies now face previously unforeseen challenges related to issues such as Business and Human Rights, responsible supply chain management, and bribery, etc.
An examination of the domestic business environment also reinforces that an aging population and shrinking labor force are also significant issues for Japanese companies.
So, companies are trying to reshape societal challenges into management strategies to create sustainable corporate value and get ahead of international competition.
There are 2 important aspects to Japan’s strategic CSR policy.
First, we emphasize understanding societal challenges which companies are tackling.
Second, we encourage corporate activities which reshape societal challenges into management strategies.
For details, see the following reference.

• Japan’s CSR Policy (PDF：749KB)

Policy Dialogue - The EU-Japan Working Group on Corporate Social Responsibility

• Sixth Japan-EU Working Group on Corporate Social Responsibility Held (December 25, 2019) News Release
• EU-Japan Working Group on Corporate Social Responsibility (November 7-8, 2016) (PDF：97KB)

On November 7 and 8, 2016, the Ministry of Economy, Trade and Industry (METI) and the Directorate General for Internal Market, Industry, Entrepreneurship and SMEs (DG GROW) jointly held the third EU-Japan Working Group on Corporate Social Responsibility (EU-Japan CSR WG) in Brussels and discussed Japan-EU cooperation in the field of corporate social responsibility (CSR)

Surveys/Business Initiatives

CSR Forum Japan

The CSR Forum Japan is a business initiative promoting corporate social responsibility, which was founded in 2004 with the support of METI. Consisting of leading multinational corporations with a strong interest in CSR, the forum is one of Japan’s most highly-regarded business networks in Japan.　The forum conducts a variety of annual studies and has formed productive affiliations with relevant national and international organizations since its establishment.

Recent surveys:

• Global Strategy on CSR for Competitiveness of Companies
• CSR Management of Companies
• ISO 26000 and Other CSR Standards in Businesses

Survey of Enterprises’ CSR Challenges and Management (May 23, 2014)

METI conducted a comprehensive survey regarding current challenges of corporate social responsibility (CSR), which may have a huge impact on business activities. In the survey, METI conducted research in order to ascertain case examples of Japanese enterprises' CSR activities, CSR strategies of overseas enterprises, and the current situation of international frameworks in relation to CSR. METI compiled the results of the survey into a report, titled “Report on a Survey of Enterprises’ CSR Challenges in Global Business and Management.

Press Releases

• Interim Report Compiled on Discussions by “Working Group on Efficient Collection and Strategic Use of Sustainability-Related Data for Creation of Sustainable Corporate Value” (July 18, 2023)
• SX Brands to be Established (February 10, 2023)
• ITO Review 3.0 (ITO Review SX Edition) and Guidance for Collaborative Value Creation 2.0 Compiled (August 31, 2022)
• Interim Report of the Study Group on Disclosure Policies for Non-financial Information Compiled (November 12, 2021)
• Inauguration of a Study Group on Disclosure Policies for Non-financial Information (June 3, 2021)
• Inauguration of a Study Group on Dialogues that Contribute to Long-term Corporate Management and Investment for Creation of Sustainable Corporate Value (May 28, 2021)
• “FAQ on Companies’ Integral Disclosure of Business Reports, etc. and Securities Reports” Compiled (January 18, 2021)