ESG stands for Environment, Social, and Governance — a framework for evaluating a company beyond its financial statements, across these three dimensions. Investors use it to judge long-term resilience, and it has become central to corporate strategy, IR, and supply-chain management. This guide gives you the full picture.

1. ESG Fundamentals

Start here to grasp the big picture.

• ESG Investing Explained ― what it is, five strategies, and the backlash debate
• A Brief History of the Environment Movement ― from London smog to net zero

2. ESG & Sustainability Disclosure

The fastest-moving area, with mandates spreading worldwide.

• ESG Disclosure Explained ― ISSB, TCFD, CSRD, GRI and where to start
• CSRD Explained ― the EU law that reaches companies worldwide
• Scope 3 Emissions ― calculating your value-chain footprint
• CDP Disclosure Explained ― how the A–D scoring works
• Integrated Reporting ― communicating long-term value to investors

3. Decarbonization & Carbon Markets

• Science-Based Targets (SBT) ― the climate credibility standard
• Carbon Credits Explained ― how they work and why quality matters
• Renewable Procurement & PPAs ― the corporate sourcing standard
• Japan’s GX Explained ― the ¥150 trillion green transformation

4. Regulation & Compliance

• CBAM Explained ― the EU’s carbon border tax (full rollout 2026)
• Human Rights Due Diligence ― LkSG, CSDDD, UFLPA and the global trend
• Greenwashing Explained ― examples, risks, and how to avoid it
• Circular Economy ― from concept to business reality

5. Climate & Nature

• Climate Risk for Business ― physical, transition, and how to manage it
• TNFD Explained ― nature-related financial disclosures
• Nature Positive ― the next net zero
• COP Explained ― the UN climate conference and why it matters

6. Strategy & Leading Companies

• What ESG Leaders Do Differently ― five patterns from CDP & DJSI top performers

7. Country Analysis

Policy and corporate action, examined country by country.

• United States ― the federal-state divide and the IRA legacy
• European Union ― the Green Deal and the rules that set global standards
• China ― the ‘Dual Carbon’ goals at scale
• India ― the 500 GW renewable target
• Southeast Asia ― coal, JETP, and the ASEAN challenge
• See all country analysis & company deep-dives ― full index on the English home

greenote explains environment, ESG, and IR in plain language. Browse the latest English articles on the English home, or read in 日本語.