Skip to main content

Global Trends in Sustainability Information Disclosure and Assurance of Sustainability Information

  • Articles

Read in Japanese

Global Trends in Sustainability Information Disclosure and Assurance of Sustainability Information

- Trends of CSRD and ESRS in the EU, and the SEC’s Final Rules for Climate-related Disclosures in the U.S.

Tokyo partner Keita Yasui, Germany counsel Yumiko Kato, and Tokyo associate Tomohei Minatogawa co-authored an article titled “Global Trends in Sustainability Information Disclosure and Assurance of Sustainability Information - Trends of CSRD and ESRS in the EU, and the SEC’s Final Rules for Climate-related Disclosures in the U.S.” published in Junkan Shoji Homu No. 2360 (June 2024).

Authors

安井 桂大

Keita has experience of working in the Financial Services Agency of the Government of Japan as a government official who has been in charge of the revisions of Japan’s Corporate Governance Code and Japan’s Stewardship Code. Furthermore, he has gained practical experience in Fidelity International, which is one of the largest global asset management companies, through engaging with investee companies, in proxy voting, and sustainable investing in the Investment Management Department. He applies this experience to provide legal services on various corporate matters, including corporate governance, sustainability-related matters, M&A transactions, and relationships with shareholders and other stakeholders. He provides tailored advice on the matters by properly considering the interests of multi-stakeholders based on his extensive knowledge and experience in the field. He has also authored numerous books and articles, and he has been a regular speaker at lectures and seminars on practical legal issues.

加藤 由美子

Yumiko KATO

  • Counsel
  • Frankfurt / Düsseldorf

Currently based in Frankfurt, Yumiko has worked on various cross-border transactions and research projects for multinational corporations and governments. Her main practice areas are corporate/M&A, competition/antitrust, and litigation.

In addition to Tokyo, she studied and worked in various cities, including Washington, D.C., New York, London, Düsseldorf, and Frankfurt. Through such experiences, she has developed insights into various legal systems, business practices, and cultural differences, and also built a rich network with local business associations and local counsels. By leveraging such insights, she supports Japanese companies in expanding their business abroad and multinational companies in expanding their business into Japan.

Whereas her main practice area is corporate matters, she is actively engaged in various projects related to sustainability/ESGs. She completed related trainings such as FASID/Ministry of Foreign Affairs’ “International Aid Programme (certificate)” and Oxford’s Saïd Business School’s “Leading Sustainable Corporation Programme (certificate),” and has advised on various pro bono matters for international organizations and NGOs. She has insights into recent developments of legislations related to supply chain due diligence for human rights and the environment.

She has contributed to ESG practice area as well utilizing her experiences advising both public and private sectors