{"id":22118,"date":"2026-10-28T10:15:57","date_gmt":"2026-10-28T01:15:57","guid":{"rendered":"https:\/\/codo.jp\/?p=22118"},"modified":"2026-10-28T10:19:18","modified_gmt":"2026-10-28T01:19:18","slug":"interview-edge-emori-en","status":"publish","type":"post","link":"https:\/\/codo.jp\/en\/interview-edge-emori-en\/","title":{"rendered":"Interview\uff5cIkumi Emori, Edge International"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Lost in Disclosure: Thin Reports, Real Commitment<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0\"><em>From fiscal years ending March 2027, Japan begins phasing in mandatory sustainability disclosure. We spoke with Ikumi Emori, Executive Officer and Head of the ESG Advisory Division at Edge International, who has spent nearly 18 years helping Japanese companies prepare their reports, about what is changing on the ground, and what overseas investors may be missing.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:28px;margin-bottom:28px\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">1. Two Reports, Two Purposes<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Listed companies in Japan publish two kinds of reports. The Annual Securities Report (yuho) is the statutory filing, carrying legal liability. The integrated report is voluntary: companies use it to explain their strategy, their material issues and their long-term value creation, to investors and to their own employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Until now, most companies have treated sustainability as integrated-report material. That is changing. Under the standards of the SSBJ (Sustainability Standards Board of Japan), which are based on the ISSB standards, Prime Market companies must include sustainability information in the yuho. The obligation is phased in by market capitalisation, measured as the average of the past five fiscal year-ends. The amended Cabinet Office Order of February 2026 sets the first two stages; the next stage has been proposed but not yet written into the rules:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a53 trillion or more: fiscal years ending March 2027<\/li>\n\n\n\n<li>\u00a51 trillion to \u00a53 trillion: fiscal years ending March 2028<\/li>\n\n\n\n<li>\u00a5500 billion to \u00a51 trillion: fiscal years ending March 2029 (proposed)<\/li>\n\n\n\n<li>Below \u00a5500 billion: under consideration<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Third-party assurance becomes required from the year after the obligation begins, with a limited scope for the first two years. (Sources: Financial Services Agency, Financial System Council working group report, January 2026; amended Cabinet Office Order, February 2026)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Rules and Robots<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">According to Emori, requests from large companies now centre on two topics. The first is the SSBJ obligation. The second is AI, which has appeared as a new reader of corporate reports. \u201cWhen a company wants a stronger value-creation story, the request is clear,\u201d she says. \u201cWith AI, companies don\u2019t yet know what being ready would even mean. They first ask us for information and options.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Among companies below \u00a5500 billion, which face no fixed deadline, requests are scattered. A growing number take the conversation back in-house. \u201cThey tell us they realised they first need to decide their own policy, and will come back after discussing it internally,\u201d Emori says. With limited staff, they choose to think before they start. She calls this a healthy stance.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3. When the Purposes Overlap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Once sustainability information sits in the yuho, part of what the integrated report used to carry moves into the statutory filing. Each company now has to decide whether its integrated report still has a job to do.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emori says only a small number of companies have clearly announced that they will fold their integrated report into the yuho. One reason she hears from them is that this is the global standard. In Europe, she notes, sustainability information increasingly sits inside the annual report, and companies that have decided to compete on international standards tend to move toward the format that is easiest for readers to use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that keep their integrated report, in Emori\u2019s experience, have a different intention: they have something to say beyond the prescribed framework. Emori does not see either path as the right one. \u201cBut a company that has not put its own identity into words,\u201d she says, \u201cends up having to compete on someone else\u2019s field.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For investors, this means the document worth reading may differ from one company to the next.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"333\" src=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/edgeinterviewtalksmall.jpg\" alt=\"\" class=\"wp-image-22098\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/edgeinterviewtalksmall.jpg 500w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/edgeinterviewtalksmall-300x200.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">4. Serious, but Silent<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Emori sees two kinds of companies that take sustainability seriously. In one, top management can explain it entirely in their own words. In the other, leaders know it matters but have not put it into words, so it does not reach the organisation. Employees conclude it can wait, and outsiders see only a pose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Part of the cause is simply that executives rarely get the chance to speak. In one-hour interviews for integrated reports, executives talk about how the company began, what it has protected and the reasoning behind its strategy, most of which never makes it into the final text. \u201cStaff who sit in on these interviews often tell me it is the first time they have heard an executive speak this deeply,\u201d Emori says.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For investors, the lesson is direct: thin reports do not mean thin commitment.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. Machine Readability: Where Japan Stands<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In the EU and the US, machine-readable tagging of annual reports is already built into the rules. In Japan, the yuho is filed in a machine-readable format, but most integrated reports are designed PDFs, made for human eyes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So companies feel two things at once, Emori says. One is worry: that what they worked hard to say will not get through, that AI will not read their reports, or that a hard-to-parse layout will be taken as missing information. The other is closer to frustration. Companies prepare their communication carefully, yet a report that took months to make can now be skimmed by a machine in seconds, and summarised, sometimes wrongly, in words the company did not choose. Investors Emori has spoken to are calmer: they use AI, but say analysis is not that simple. On the technical side, Emori explains, there are measures from embedding text behind images to adding metadata and consistent heading levels, and Edge has started delivering structured text alongside PDFs. Still, Emori suggests the basics are enough, such as checking that a company\u2019s PDFs are not set to block automated collection.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">6. So Where Is the Story?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">For overseas investors, the practical question is where to find the story. Our view at Codo Advisory: it is usually there, just not where you would expect to look. A few places to start:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Read the yuho against the company\u2019s own earlier statements. Compare what past mid-term plans promised with what later reports say about those promises. Consistency over several years tells you more than one well-produced report.<\/li>\n\n\n\n<li>When a company drops its integrated report, look for where its message has moved, such as the management policy and the issues the company says it must address in the yuho, and the top message.<\/li>\n\n\n\n<li>In dialogue, ask about history: how the business started, what was decided at each turning point, and what the company chose to stop. These are questions executives tend to answer in their own words.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Codo Advisory and Edge International have jointly published Co-Impact Bridge for Growth (in Japanese), a booklet on how companies can carry their unseen value to investors and society. Codo Advisory is part of the MCP Group.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"margin-top:17px;margin-bottom:17px;grid-template-columns:22% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/emori-profile.jpg\" alt=\"\" class=\"wp-image-22100 size-full\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/emori-profile.jpg 500w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/emori-profile-300x300.jpg 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/emori-profile-150x150.jpg 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-layout-flex wp-block-group-is-layout-flex\">\n<h5 class=\"wp-block-heading has-noto-sans-jp-font-family\" style=\"font-size:20px;font-style:normal;font-weight:700\">Ikumi Emori\u3000<\/h5>\n\n\n\n<ul class=\"wp-block-social-links alignleft has-small-icon-size has-icon-color has-icon-background-color is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-731679e4 wp-block-social-links-is-layout-flex\"><\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Executive Officer, Edge International, Inc.<br>Head of ESG Advisory Division<br>Senior Researcher, EDGE Research Institute<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">She began her career at a disclosure support company, where she helped clients produce CSR reports. As ESG gained ground in Japan after the 2008 financial crisis, she has worked in the field for nearly 18 years. At Edge International, she supports companies on the front lines of integrated reporting.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"margin-top:17px;margin-bottom:17px;grid-template-columns:22% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/amano-profile-edge.jpg\" alt=\"\" class=\"wp-image-22102 size-full\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/amano-profile-edge.jpg 500w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/amano-profile-edge-300x300.jpg 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/10\/amano-profile-edge-150x150.jpg 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-layout-flex wp-block-group-is-layout-flex\">\n<h5 class=\"wp-block-heading has-noto-sans-jp-font-family\" style=\"font-size:20px;font-style:normal;font-weight:700\">Yuka Amano\u3000<\/h5>\n\n\n\n<ul class=\"wp-block-social-links alignleft has-small-icon-size has-icon-color has-icon-background-color is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-731679e4 wp-block-social-links-is-layout-flex\"><li style=\"color:#ffffff;background-color:#181f47\" class=\"wp-social-link wp-social-link-linkedin has-background-color has-foreground-background-color wp-block-social-link\"><a href=\"https:\/\/www.linkedin.com\/in\/flyinglarus\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li>\n\n<li style=\"color:#ffffff;background-color:#181f47\" class=\"wp-social-link wp-social-link-mail has-background-color has-foreground-background-color wp-block-social-link\"><a href=\"https:\/\/codo.jp\/en\/contact-us-en\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19,5H5c-1.1,0-2,.9-2,2v10c0,1.1.9,2,2,2h14c1.1,0,2-.9,2-2V7c0-1.1-.9-2-2-2zm.5,12c0,.3-.2.5-.5.5H5c-.3,0-.5-.2-.5-.5V9.8l7.5,5.6,7.5-5.6V17zm0-9.1L12,13.6,4.5,7.9V7c0-.3.2-.5.5-.5h14c.3,0,.5.2.5.5v.9z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Mail<\/span><\/a><\/li><\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Codo Advisory<br>Director<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">She holds a master\u2019s degree in management from the graduate school of Osaka City University (now Osaka Metropolitan University), where she wrote her thesis on social entrepreneurship. After serving in several management roles, including on a manufacturing company\u2019s leadership team, as president of a listed company\u2019s subsidiary, and as CMO of a university spin-off, she spent four years in the PE\/VC investment division of MCP, working on due diligence, portfolio monitoring and LP relations. In parallel, she led impact investing across MCP Group\u2019s PE\/VC funds, building a fund-level framework covering the theory of change, impact criteria in investment decisions, due diligence, investment committee review and post-investment impact assessment. At Codo Advisory, she advises on impact investing and impact measurement and management (IMM).<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>From fiscal years ending March 2027, Japan begins phasing in mandatory sustainability disclosure. 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