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      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.

      Contents

      1. About the survey
      2. Key recommendations
        ―Core survey―
      3. Purpose
      4. Culture
      5. Risks and opportunities
      6. Strategy
      7. Performance
      8. Governance
        ―Topic survey―
      9. Materiality
      10. Next steps for adapting to advances in reporting
        1. Timing of reporting sustainability information
        2. Credibility of sustainability information
      11. Information related to climate change
      12. Survey of integrated report
        1. About the issuing companies
        2. About the integrated reports
      sustainable-value

      Survey of Corporate Reports in Japan 2025

      Towards Corporate Reporting for Sustainable Value

      Writer
      KPMG Sustainable Value Services Japan

      KPMG Japan provides accurate information and insights to support organizational transformation aimed at achieving sustainable value through addressing societal challenges.

      KPMG comprehensively supports the realization of Sustainability Transformation (SX) as an initiative for medium- to long-term value enhancement of companies.

      KPMG Japan issued a survey report on corporate reports issued by Nikkei stock average (Nikkei 225) companies.