亚开行-XBRL披露中的环境、社会和治理重要性及其绩效可预测性：来自日本的证据（英）

ASIAN DEVELOPMENT BANKADB ECONOMICSWORKING PAPER SERIESNO. 744October 2024ENVIRONMENTAL, SOCIAL, AND GOVERNANCE MATERIALITY IN XBRL DISCLOSURES AND ITS PERFORMANCE PREDICTABILITYEVIDENCE FROM JAPANJiaqi Yang, Kotaro Takahashi, Satoru Yamadera, and Shu TianASIAN DEVELOPMENT BANKThe ADB Economics Working Paper Series presents research in progress to elicit comments and encourage debate on development issues in Asia and the Pacific. The views expressed are those of the authors and do not necessarily reflect the views and policies of ADB or its Board of Governors or the governments they represent.ADB Economics Working Paper SeriesJiaqi Yang, Kotaro Takahashi, Satoru Yamadera, and Shu TianNo. 744 | October 2024Jiaqi Yang (j.yang@suslab.net) is a data scientist and Kotaro Takahashi (k.takahashi@suslab.net) is chief operating officer at Sustainable Lab Inc. Satoru Yamadera (syamadera@adb.org) is an advisor and Shu Tian (stian@adb.org) is a principal economist at the Economic Research and Development Impact Department, Asian Development Bank.Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan  Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)© 2024 Asian Development Bank6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, PhilippinesTel +63 2 8632 4444; Fax +63 2 8636 2444www.adb.orgSome rights reserved. Published in 2024.ISSN 2313-6537 (print), 2313-6545 (PDF)Publication Stock No. WPS240467-2DOI: http://dx.doi.org/10.22617/WPS240467-2The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does not imply that they are endorsed or recommended by ADB in preference to others of a similar nature that are not mentioned.By making any designation of or reference to a particular territory or geographic area in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.This publication is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) https://creativecommons.org/licenses/by/3.0/igo/. By using the content of this publication, you agree to be bound by the terms of this license. For attribution, translations, adaptations, and permissions, please read the provisions and terms of use at https://www.adb.org/terms-use#openaccess.This CC license does not apply to non-ADB copyright materials in this publication. If the material is attributed to another source, please contact the copyright owner or publisher of that source for permission to reproduce it. ADB cannot be held liable for any claims that arise as a result of your use of the