Summary
The Handbook aims to help listed companies which choose to link ESG issues to corporate value and disclose about those issues in a way that the links can be clearly understood. For that reason, rather than listing specific data points to disclose, it focuses on issues that listed companies come across when looking at ESG disclosure internally.
![Thumbnail image for The Handbook aims to help listed companies which choose to link ESG issues to corporate value and disclose about those issues in a way that the links can be clearly understood. For that reason, rather than listing specific data points to disclose, it focuses on issues that listed companies come across when looking at ESG disclosure internally.](https://carrotsandsticks.net/media/r4nhzpak/87_15_japan_2020.png)
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