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Environmental, Social, and Governance Materiality in XBRL Disclosures and Its Performance Predictability: Evidence from Japan
To determine environmental, social, and governance (ESG) materiality trends in Japan, this paper analyzes textual data―in eXtensible Business Reporting Language (XBRL) format―from the annual securities reports of over 3,800 listed companies.
The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performance of companies.
The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performance of companies.
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