Social Impact Research will host a free online seminar titled "Materiality Disclosure in the Era of Growth Investment Guidance — From ESG Issues to Corporate Value Drivers" on Wednesday, July 8, 2026, from 12:00 to 12:30.

In recent years, many companies have begun disclosing materiality in integrated reports and sustainability reports. However, in practice, such disclosures often remain limited to "a list of significant social issues" or "an overview of ESG initiatives," failing to adequately explain their connection to corporate value creation—a key concern for investors.

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Going forward, materiality disclosures must link critical issues such as human capital, intellectual capital, decarbonization, digital transformation (DX), new business ventures, and governance to growth investments, capital allocation, ROIC improvement, WACC reduction, and EP expansion—presenting them as a coherent narrative of corporate value creation.

This 30-minute seminar will clearly explain how to reframe materiality not as "ESG issues" but as "corporate value drivers," and how to effectively integrate this perspective into integrated reports and sustainability disclosures, based on the principles of growth investment guidance.

Background

Corporate disclosure is evolving to integrate financial and non-financial information and better explain medium- to long-term corporate value creation.

In particular, growth investment guidance emphasizes Economic Profit (EP)—the economic value added that exceeds the cost of capital—as a key concept for assessing corporate value.

EP is calculated as follows:

EP = Invested Capital × (ROIC − WACC)

From this perspective, merely disclosing that a company is addressing social issues is insufficient in materiality reporting.

What matters is explaining how material issues connect to growth investments, strengthen operating capital, improve the ROIC−WACC spread, and ultimately expand EP.

In other words, future materiality disclosures must present material issues not as a checklist of ESG topics, but as a blueprint for corporate value creation.

Key Topics Covered in This Seminar

1. Key Concepts of Growth Investment Guidance

We will clarify the core concepts emphasized in growth investment guidance: EP, ROIC, WACC, invested capital, and growth investments.

2. Limitations of Conventional Materiality Disclosure

We will explain why investors struggle to understand the link to corporate value when materiality disclosures remain limited to "a list of key issues" or "activity KPIs."

3. Transforming Materiality into Corporate Value Drivers

We will introduce frameworks for linking human capital, intellectual capital, decarbonization, DX, new business initiatives, and governance to improvements in ROIC, reductions in WACC, expansion of invested capital, and ultimately, EP growth.

4. Practical Disclosure Formats for Integrated Reports

We will present a practical disclosure template that organizes, for each materiality topic, the associated growth investment themes, strengthened capital types, intermediate KPIs, financial KPIs, and connection to EP.

Who Should Attend

• Professionals involved in preparing integrated reports and sustainability reports • IR, management planning, and sustainability department staff • CFOs, financial strategy, and capital policy personnel • Those aiming to link disclosures on human capital, intellectual capital, decarbonization, DX, and new ventures to corporate value • Professionals seeking to evolve disclosures with greater focus on PBR, ROIC, and cost of capital • External directors, public relations, and ESG disclosure officers • Anyone facing challenges in connecting materiality to corporate value

Event Overview

Seminar Title: Materiality Disclosure in the Era of Growth Investment Guidance Subtitle: From ESG Issues to Corporate Value Drivers Date and Time: July 8, 2026 (Wed), 12:00–12:30 Format: Online Fee: Free Target Audience: IR, sustainability, management planning, CFO departments, integrated reporting teams, and PR/ESG disclosure officers at listed companies

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Speaker's Comment

Takuro Kumazawa

The emergence of growth investment guidance marks a turning point for corporate materiality disclosure. Traditionally, materiality has often been framed as a response to ESG or social issues. However, this approach is no longer sufficient to communicate effectively with investors.

The key is to explain how material issues connect to growth investments, strengthen operating capital, improve the ROIC−WACC spread, and expand EP.

Themes such as human capital, intellectual capital, decarbonization, DX, new business development, and governance are not merely non-financial data—they are leading indicators of future financial value. By redefining materiality as a "blueprint for corporate value creation," integrated and sustainability reporting can become far more meaningful in investor dialogue.

In this seminar, I will share practical insights on how to disclose materiality as a driver of corporate value, grounded in the principles of growth investment guidance.

Key Takeaway of the Seminar

In this seminar, we will reorganize materiality along the following chain:

Materiality ↓ Growth Investment Themes ↓ Strengthened Operating Capital ↓ ROIC Improvement / WACC Reduction / Invested Capital Expansion ↓ EP Expansion ↓ Corporate Value Growth

Materiality is not just a set of ESG issues.

Materiality disclosures in the future should serve as a blueprint showing where a company allocates capital, which operating capital it strengthens, and how it increases the ROIC−WACC spread and expands EP—ultimately driving corporate value creation.

Company Overview

Company Name: Social Impact Research Business Activities: Integrated report analysis, sustainability disclosure support, materiality analysis, impact assessment, corporate value creation story design, and bridging non-financial information with financial value

For inquiries regarding this event Social Impact Research Contact: Kumazawa ([email protected])

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