Asuene Launches 'ASUENE IMPACT,' a Financial Impact Management Service for SSBJ and CSRD Compliance on 'ASUENE'

Asuene Inc. (Headquarters: Minato-ku, Tokyo, Representative Director & CEO: Kohei Nishiwada, hereinafter 'the Company') will launch 'ASUENE IMPACT,' a financial impact management service for SSBJ standards and CSRD compliance, on its sustainability AI platform 'ASUENE.'

'ASUENE IMPACT' is a function that links non-financial information such as CO2 emissions with financial information to help companies grasp the impact of climate-related risks and opportunities on costs, sales, and investment decisions on a monetary basis. Companies can organize impacts such as cost increases due to carbon taxes and carbon price fluctuations, changes in sales and demand for green products, and impacts related to human capital as scenarios, and utilize them for CSRD compliance, disclosure compliance based on SSBJ standards, prioritization of reduction measures, and management decisions.

ASUENE IMPACT Service Site: https://asuene.com/impact

Background of the Launch of 'ASUENE IMPACT'

In corporate sustainability information disclosure, it is becoming increasingly important to understand and explain the impact of risks and opportunities, including climate change, on financial conditions and management strategies. CSRD presents a framework for climate-related information disclosure along four pillars: governance, strategy, risk management, and metrics and targets.

In Japan, a proposal has been made to basically apply sustainability disclosure based on SSBJ standards from the fiscal year ending March 2027 for companies with a market capitalization of 3 trillion yen or more. In CSRD, it is necessary to evaluate and disclose materiality from both aspects of the financial impact that a company receives from sustainability issues (financial materiality) and the impact that corporate activities have on the environment and society (impact materiality) as double materiality. In responding to institutional systems, companies need to grasp the impact of climate-related risks and opportunities on future revenues, expenses, investments, and asset values, rather than just calculating and disclosing CO2 emissions. Transition risks such as carbon taxes can be a factor in cost increases, while the expansion of demand for green products can be a sales opportunity. A system that connects such non-financial information with financial information and directly utilizes it for decision-making aimed at improving corporate value is precisely what is important in sustainability management.

On the other hand, calculating financial impacts requires cross-sectional organization of emissions, business, financial data, and external scenarios, and requires collaboration among multiple departments, making the practical burden an issue.

In the double materiality evaluation required by CSRD, in order to evaluate both the impact of companies on the environment and society and the impact of environmental and social issues on companies' finances, it is required that not only the sustainability department but also the corporate planning, finance, business, and risk management departments collaborate to integrally manage and analyze non-financial and financial data.

The Company has supported the calculation, reduction, and reporting of CO2 emissions with 'ASUENE.' By providing 'ASUENE IMPACT' this time, we will connect non-financial information with financial information and support management decisions aimed at improving corporate value as a service for financial impact calculation and double materiality evaluation necessary for SSBJ standards and CSRD compliance.

Functional Details of 'ASUENE IMPACT'

'ASUENE IMPACT' links non-financial information such as CO2 emissions data accumulated in 'ASUENE' with corporate financial information, and multi-axially supports the understanding of the financial impact of climate-related risks and opportunities on a monetary basis and the impact evaluation management on the environment and society.

Companies can organize impacts such as carbon taxes and carbon price fluctuations, energy cost increases, regulatory compliance costs, changes in sales and demand for green products, and impacts related to human capital as scenarios. This makes it possible to quantitatively grasp future cost increases and sales opportunities, and utilize them not only for disclosure compliance but also for prioritizing reduction measures and investment decisions.

In addition, by utilizing 'AI NIKOLA,' user companies can proceed with scenario confirmation and reduction target setting in a conversational format. The AI supports the creation of consideration documents based on analysis results such as 'Top 5 CO2 emission items' and 'Emission sources with large financial impacts.' This reduces the burden of organizing analysis results that require specialized knowledge and creating internal explanatory materials and disclosure materials.

The main functions are as follows:

- Organization of climate-related risks and opportunities for SSBJ standards and CSRD compliance - Linkage of CO2 emissions and non-financial data with financial information and environmental/social impact evaluation - Simulation of cost impact taking into account carbon taxes, carbon prices, and energy costs - Support for calculating opportunities due to changes in sales and demand for green products and environmentally friendly services - Organization of impacts related to human capital - Estimation of financial impact based on reduction targets and reduction measures - Support for scenario confirmation and reduction target setting in an interactive format by AI NIKOLA - Support for creating consideration documents based on analysis results

Through 'ASUENE IMPACT', comp