ESG 評価機関の法的規律 : 企業情報仲介者としての特性と規律のアプローチ

DOI HANDLE オープンアクセス

書誌事項

タイトル別名
  • Disciplinary Rules for ESG Evaluation Providers

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抄録

In December 2022, Japan’s Financial Services Agency published the Code of Conduct for ESG Evaluation and Data Providers, which defines the behavioral regulations for environmental, social, and corporate governance(ESG)evaluation providers functioning in the information ecosystem of expanding sustainable finance. ESG evaluation providers collect, analyze, and evaluate information on corporate sustainability initiatives but have largely remained internationally unregulated. However, sustainable finance legislation is expanding globally, triggering a rapid rise in the demand for and use of such professionals. Thus, discussions on the oversight of ESG evaluation providers are developing in various regions including the UK and the EU. This study identifies the characteristics of ESG evaluation providers and outlines the issues concerning these professionals. Subsequently, it compares and analyzes the trends in the evolution of regulations or disciplinary directives in Japan, the UK, and the EU. This study examines the perspectives essential for deliberations on disciplinary directives for ESG evaluation providers in the context of the regulation of information intermediaries.

収録刊行物

  • 一橋法学

    一橋法学 23 (1), 59-106, 2024-04

    一橋大学大学院法学研究科

詳細情報 詳細情報について

  • CRID
    1390018672472853760
  • NII書誌ID
    AA1161370X
  • DOI
    10.15057/83047
  • HANDLE
    10086/83047
  • ISSN
    13470388
  • 本文言語コード
    ja
  • データソース種別
    • JaLC
    • IRDB
  • 抄録ライセンスフラグ
    使用可

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