KPMG Sustainable Value Services Japan has believed that companies’ efforts to enhance corporate reporting help increase enterprise value by encouraging dialogue between companies and investors. This is why we have continued to survey trends in integrated reporting by Japanese companies since 2014 as part of our survey and research program.
This year, we chose “integrated thinking” as the key theme for the survey, with a focus on the question of what sort of report best reflects integrated thinking, and we updated the survey items based on the IFRS Foundation’s Integrated Thinking Principles. We also narrowed the number of companies covered by the core survey to those that make up the TOPIX100* and carried out the core survey with a more in-depth reading of each company’s reporting than in the past.
* TOPIX is a registered trademark or trademark of JPX Market Innovation & Research, Inc.