Under the wave of age in which the world takes on sustainable development and responsible investment, the environment, society and Governance (ESG) have already evolved from the cutting edge philosophy into an important dimension for rebuilding the core core competitiveness of the firm. We ESG The purpose of this study is to analyze the latest policy demands and development trends of the five major important economies in the field of Japan, Korea, Australia, United States, and Britain, to support the construction of the global compliance full landscape chart of the corporate system, to identify and respond to the international compliance risk, and to transform the regulatory task into strategic opportunities for sustainable development.

Japan

The new guidelines established by the Japan sustainability Guidelines Committee (ssbj) show significant upgrades to the sustainable disclosure of Japanese companies, and the core goal is universal ISSB It is cooperation with the guideline. This reform requires that the importance of disclosure be changed from spontaneity to coercion, and that information must be accompanied by a financial substance that closely relates to investors' decisions.

On March 5, 2025, Japan's Sustainable Development Guidelines Committee (ssbj) announced its first sustainable development disclosure guidelines (abbreviated as ssbj guidelines). Japanese efforts ESG The significance of milestone in the development process. SSBJ The rules cover three core parts of the general disclosure disclosure, the general disclosure and climate related disclosure.

SSBJ In addition to the requirements for the environmental (E) aspect of the regulation, in the social (s) and Governance (g) aspects, Japan has submitted more concrete requirements based on traditional corporate governance. In the aspect of society (s), the policy clearly demands corporate social fairness indicators, such as gender wage differentials and women managers, and promotes the pluralization and fairness of the workplace. Governance (g) discloses all listed companies to force sustainable development and governance strategies ESG It is required to secure the integration and supervision of strategies.

Korea

Korean ESG The development shows that the government has actively led and developed policies and regulations, and the rapid growth of green finance and the characteristics that firms are gradually adopting. The goal is to achieve a balanced development of the economy, society and environment.

International sustainability development standards board IFRS S 1 And IFRS S 2 Based on the global standard of global warming, the company announced the draft of the South Korean sustainable development disclosure standard (ksds), which has been coordinated against the Korean market, to seek climate related risks and opportunities that could affect the future. Forced reports are scheduled to start from 2026. Prior to formal enforcement, some major companies have submitted corporate governance reports (CGR) in accordance with the requirements of the Korea Exchange (KRX) and are dedicated to the disclosure of the "compliance or interpretation" of governance (g) information.

Australia

Australia has already established a framework for sustainable sustainable development centering on climate risks through legislation. This framework is based primarily on the Australia sustainability reporting standards (ASRS) and the international financial reporting standards fund ISSB It is highly consistent with the standard.

In the environment (E), the Australia Accounting Standards Board (ASB) has established the Australia sustainable development reporting standard (ASRS), which is highly consistent with the international sustainable development standards committee (issb). AASB S 1（ The general requirements for financial information disclosure for sustainable development are voluntary standards, but in the future it may expand to coercion. AASB S 2（ Climate related disclosure is a forced standard TCFD Consistent with four core elements (governance, strategy, risk management, indicators and goals), the entity's disclosure requires climate related risks and opportunities to substantially affect its cash flow, loan acquisition or capital costs. In terms of society (s) and Governance (g), Australia has set a benchmark worldwide through the 2018 modern slavery act 2018. The bill has been conducting a forced report on the entity in Australia over a million dollar or more and the foreign entities managed in Australia, where the company announces a statement annually, explaining the current slaves risk in the world's management and supply chain, and describing actions to identify, assess and resolve these risks.

America

The United States' environmental, social and Governance (ESG) policy is a major difference between advanced politics, the lack of a unified federal framework, and the direction of federal and state level supervision, forming a fragmented supervisory management structure, led primarily by the federal level securities and Exchange Commission (SEC) law, and a supplementary impact of state level legislation.

At the federal level, the US Securities and Exchange Commission ESG It continues to be a major force promoting information disclosure. SEC In addition to adopting the "climate related information disclosure final rule" SEC Existing S-K The Ordinance requires companies to disclose important information about the environment, human capital and corporate governance.

United States ESG The focus of policy is at extreme levels of state conflict, and some states (Texas, Florida, etc.) are both investment and commercial decisions ESG To suppress the use of elements and create extreme conflict and uncertainty in the U. s.regulatory environment ESG」 He actively promotes legislation. Meanwhile, other states, including California, have taken radical steps to force major companies to disclose all greenhouse gas emissions and climate financial risks. Due to the enormous economic impact of California, there are actually stricter forced disclosure standards across the country.

England

British ESG Disclosure framework TCFD、SECR It is aimed at building a sustainable financial framework leading to the world in order to enable the enterprise and financial institutions to be able to compare it with high quality and to provide sustainable information useful for the investment decision making.

British ESG The future core of the disclosure framework is the construction of UK's sustainable development reporting standards (UK SRS). This approach is intended to ensure that UK reporting requirements coincide with the best practices of the world, and provide information that will help investors achieve a unified and comparable decision making. UK SRS Goals ISSB IFRS S 1（ General requirements for financial information disclosure for sustainable development S 2（ Adopting climate related disclosure, simplifying disclosure requirements by minimizing UK local requirements, facilitating international counterfeit, and improving the usefulness of reporting information. UK SRS S 1 Has set global requirements to disclose sustainable development risks and opportunities with financial significance to all corporate values covering broader issues such as climate, society and nature. On the other hand UK SRS S 2 Dedicated to climate related disclosure TCFD According to the four core pillars of the framework, climate risks are reporting on the impact of corporate strategies and Finance on the basis of the framework, and are calling for the disclosure of greenhouse gases (including range 1, 2, 3) emissions.

UK SRS Before Britain is fully run TCFD Compulsory or semi compulsory to major corporations and financial institutions through multiple legislation and regulatory requirements, such as disclosure requests, "simplification of energy and carbon reporting" ESG The disclosure has been carried out.

For international companies to conduct international management ESG Policy requirements are the level of compliance that must be exceeded, and is a historical window for redefining corporate values and acquiring future investors. ESG By incorporating in corporate and overseas management capillaries in the future, companies can not only effectively avoid risks but also build solid confidence capital that exceeds financial data on a global scale. By actively embracing this change, you can lead a new course in a sustainable world.