Reporting Frameworks for the Environmental Pillar of Environmental, Social, and Governance (ESG) Business Strategy Alignment: Case Study of Kanetomo, a Commercial Fishery Company in Fujieda City in Shizuoka, Japan

Abstract

Research on the relationships among Environmental, Social, and Governance (ESG) investing, the environment, and corporate performance reveals co-benefits. As international regulations increase, many publicly listed companies find it necessary to integrate ESG and environmental issues into their business operations. What about private companies? Without shareholder engagement, unlisted companies may lack insights into the benefits of ESG integration. Nonetheless, many mid-sized companies believe that integrating ESG considerations into their business models drives tangible benefits. In this report, I use my father's company, an unlisted Japanese fisheries company, as a case study to explore how private companies can leverage international disclosure frameworks to reduce harm, increase positive impacts, and create value.