Identifying and Managing Material Sustainability Topics Based on Double Materiality
First written in FY2024. 2 of 3 entries say "Advanced", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2026: 18 of 48 companies on the "Worse" side.
20 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「For the fiscal year ended March 2026, the company assessed materiality through the following process, based on the concept of double materiality, which evaluates on two axes the impact the company has on society and the global environment and the impact on the company’s financial position.」
Regarding the identification and assessment of items based on double materiality, the company incorporated stakeholder feedback and social trends, including AI, and carried out the process through committee deliberation with external experts and a resolution by the Board of Directors in the fiscal year ended March 2026 as well. - FY2025AdvancedAnnual report
「For the fiscal year ended March 2025, the company identified its materiality items through the following process, based on the concept of double materiality, which evaluates on two axes the impact the company has on society and the global environment and the impact on the company’s financial position.」
The company carried out the process of identifying and assessing material sustainability items based on double materiality, deliberation by the committee and a resolution by the Board of Directors in FY2025 as well. - FY2024First statedAnnual report
「For the fiscal year ended March 2024, the company identified its materiality items through the following process, based on the concept of double materiality, which evaluates on two axes the impact the company has on society and the global environment and the impact on the company’s financial position.」
The company disclosed a new management process consisting of identifying sustainability items, assessing their impacts and financial impacts, deliberation by a committee including external experts, and a resolution by the Board of Directors.