Publicly Released 3-Part Report on 50 Highly-Rated ESG Companies! Latest Trends in Adoption of SSBJ Standards, Internal Penetration, and Sustainability Websites

YUIDEA Inc. (Headquarters: Minato-ku, Tokyo; President and CEO: Kazuhiro Hosoya; hereinafter "YUIDEA") and DEPART INC. (Headquarters: Minato-ku, Tokyo; President and CEO: Takayuki Higashi; hereinafter "DEPART"), companies that support corporate sustainability communication, have released a "3-Part Quantitative Research Report" to promote sustainability information disclosure and management for fiscal year 2026.

These reports investigate the disclosure status of highly-rated domestic companies in ESG. They are designed to help disclosure managers solve challenges they face, from responding to institutionalized disclosure standards to the latest website strategies.

Background and Objectives

Fiscal year 2026 marks a significant increase in the quality of disclosure required from companies, including the institutionalization of standards by the Sustainability Standards Board of Japan (SSBJ), response to double materiality, and advancement of human capital disclosure. Consequently, sustainability initiatives are being undertaken across various internal departments, revealing the challenge of internal penetration in addition to information disclosure.

YUIDEA and DEPART have conducted quantitative research utilizing their long-standing consulting experience and specialized knowledge to support corporate sustainability information disclosure.

Companies can compare their own information disclosure and sustainability promotion status with the trends of leading domestic companies.

Target Companies for Research

To provide reference for a wider range of companies, the research targeted 50 leading domestic companies highly rated by major ESG rating agencies FTSE, MSCI, and S&P Global. (As of the end of September 2025).

Overview of the 3-Part Research Report

[Part 1] Survey on Disclosure Status of Key Sustainability Themes for FY2026 (Sustainability Communicate)

This report analyzes the sustainability reports and integrated reports of 50 leading companies, summarizing the latest trends in how they are beginning to respond to institutionalized disclosure standards, including the period from financial closing to issuance, simultaneous disclosure in Japanese and English, response to double materiality, and utilized guidelines.

Key Topics: Utilized Guidelines, Status of Response to Double Materiality, Disclosure Status of Core Content (Governance, Strategy, etc.)

For example, the disclosure status of core content in sustainability reports has shown an increasing trend over the past two years.

*This report is the same as the content published in March 2026.

[Part 2] Understanding Sustainable Branding Trends from the Research Results of 50 Leading Domestic Companies (Sustainable Brand Journey)

This report investigates the initiatives disclosed in sustainability websites, in addition to the annual reporting media covered in Part 1, focusing on internal and external branding. It clarifies the path to fostering sustainability within the company and gaining trust as a resonant brand.

Key Topics: Penetration measures by theme such as purpose and vision, trends in targets and measures for external branding

For example, in internal penetration measures by theme, there was a tendency for output-oriented approaches for purpose and vision penetration, and input-oriented approaches for human rights and environment.

*Click here for an article explaining the research on internal branding, and here for an article explaining the research on external branding.

*This report is the same as the content published in February 2026.

[Part 3] Website Strategy Edition: Trends in Sustainability Websites Among 50 Leading Domestic Companies

This survey, jointly conducted by DEPART and YUIDEA, focuses on "sustainability websites" which serve as hubs for information disclosure. It clarifies the division of roles with PDF reports, multi-device compatibility (HTML conversion), and the current status of accessibility.

Key Topics: Method of organizing sustainability information (categorization), key visuals of the site, presence of policies regarding accessibility and referenced guidelines

For example, regarding the accessibility status of websites, JIS X 8341-3:2016 or WCAG 2.0 was the most common, with 21 companies. Furthermore, the conformance level to JIS standards or WCAG was most frequently AA, with 23 companies.

*This report is the same as the content published in May 2026.

Download the reports here.

*This press release is a consolidated announcement of three reports that were individually released in February, March, and May and received positive feedback, presented as a "3-part series." If you have not yet obtained any of these reports, please take this opportunity to utilize them. We also encourage those who have already reviewed some of them to take this chance to systematically review the "3-part series."

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About YUIDEA Inc.

Since the dawn of sustainability information disclosure, YUIDEA has supported corporate ESG communication through report creation and consulting. In 2025, DEPART INC., a specialist in web production, joined the group, enabling the provision of comprehensive solutions including digital domains.

- Sustainability Communicate

A media outlet supporting those at the forefront of sustainability promotion.

To promote sustainability, efforts are required across the entire company, from management to frontline employees. This media provides information that serves as hints for problem-solving for those in charge of the main sustainability promotion departments, enabling them to be reliable resources for both internal and external stakeholders.

https://sustainability-communicate.com/

- Sustainable Brand Journey

Creating value that evokes empathy and action from a sustainability perspective.

Sustainable Brand Journey is a media outlet for those engaged in sustainable branding in the fields of marketing and brand strategy.

https://sb-journey.jp/

About DEPART INC.

Sustainability websites present unique challenges, including compliance with ESG rating agencies, increasing complexity of information disclosure, and web accessibility.

DEPART INC., considering these challenges, emphasizes organizing information that companies should disclose on their websites and ensuring it appropriately reaches stakeholders.

In this research, DEPART INC. collaborated with YUIDEA's expertise to participate in the research and analysis for Part 3, "Website Strategy Edition."

- Sustainability Website Construction and Production Support Service

https://depart-inc.com/sustainability-service/

- DEPART INC. Corporate Website

https://depart-inc.com/

[Contact Information for Inquiries]

YUIDEA Inc. Sustainability Consulting

Email: sustainability-communicate@yuidea.co.jp

DEPART INC. Brand Growth div.

Email: info@depart-inc.com