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The new Nippon Individual Savings Account (NISA) system, which will commence in 2024, has the potential to promote environmental, social and governance (ESG) investing by providing individual investors with tax breaks and access to ESG-related financial products. However, it is important to address the challenges of ESG assessment and greenwashing to ensure that the new NISA system has a positive impact. To address the issues of ESG assessment and greenwashing, it is important to establish clear criteria for selecting financial instruments for ESG investments and their assessment methodologies. Moreover, quantifiable systems must be employed to measure and evaluate corporate ESG initiative outcomes. Additionally, the visibility of the social and environmental values generated by ESG investments and evidence of their potential for broad social returns are important.
収録刊行物
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- 川口短大紀要
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川口短大紀要 37 27-35, 2023-12-25
川口短期大学
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詳細情報 詳細情報について
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- CRID
- 1050581157741572736
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- NII書誌ID
- AN10024046
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- ISSN
- 09145311
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- NDL書誌ID
- 033294155
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- 本文言語コード
- en
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL