The latest edition is the “Sustainability Communication Guide 2023”.
It is available at the following URL.
https://www.dentsu.co.jp/en/sustainability/sdgs_action/thumb01.html

Sustainability Communication Guide 2021
A practical checklist and the social changes behind itIntroduction

Sustainability management initiatives are now a necessity for companies.

interaction.

In addition, proper communication/presentation of engaged activities are
becoming essential in current era.

This Guide starts off with a checklist, prepared based on expert opinions,
intended as a foremost point of reference to be checked at the minimum,

In today's world, sustainability communication is not just a necessity forand thereafter provides more detailed contextual information on thecompanies, but, through empathy and acceptance, can gain more advocatesestablished rules.

and fans.
The key to solutions to social issues depends on arranging alliances, andThis Guide is intended to contributehow to increase impact.

to richer and more proactive sustainability
communication as part of efforts aimed at

However, if you use over-the-top or inappropriate expressions that areachieving a sustainable society.

unrelated to actual performance or can lead to misinterpretation, yoursustainability communication could not only have a detrimental effect on
your business, but also result in harsh criticism from a range ofstakeholders. In other words, it could impact on your company's corporate
value.
To avoid having these initiatives misinterpreted, it is necessary forcommunications to be based on established or accepted practices,
historical precedents, current contexts, and related rules and regulations.
Further, instead of one-way communications, it is essential to adopt an
attitude toward deepening mutual understanding, through bilateral

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Contents↑*Click on the logo of each page to return to the " Contents" page.

*Click on the page number to jump to the corresponding page.

Introduction

・・・・・・・・・・・・・・・・・・・・・・・・・・・・・

01

Recent symbolic cases related to sustainability ・・・・・ ・・・・・・・・05

Part 2：Background and Context to Sustainability Communication ・ ・ ・ 27
Background social changes and perspectives to consid er

・・・・・・・

What you need to know as a prerequisite for SD G communicat ion

28

・・

31

・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・

32

Part 1：Practical Sustainability Communication ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 06
Checklist and Examples

Appendix

Checking perspectives ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 07

Accelerated uptake of initiatives related to the SDGs ・・・・・・・・ ・33

0. Before starting your communication・ ・ ・・ ・ ・ ・ ・ ・ ・ ・ ・ 08

Awareness of Japanese consumers regarding the SDGs

1. Prep aring your communication ・ ・・・・・・ ・・・・・・・・・・09

Change in public awareness of social issues after COVID-19 ・・・・・36

2. Planning expressions ・・・・・・・・・・・・・ ・・・・・・・・・11

Little room for optimism under the current sustainability situation・・・37

3. Creating expressions ・・・・・・ ・・・・・・・・・・・・・・・・12

Notes on global communication design ・・・・・・ ・・・・・・ ・・・38

4. Using the SDGs logo ・・・・・ ・・・・・・・・・・・・・・・・ ・19

Identifying your company's global position ・・・・・・ ・ ・・・・・・39

・・・・・・・34

5. Upon completion of draft expression ・・・・・・・・・・・・・・

21

Regulations related to environmental communications

6. After your communication

22

Regulations related to human rights communications ・・・・・・・・・45

・・・・・・・・・・・・・・・・・・・・

Possible conflicts with stakeholders・・・・・・・・・・・・・・・・・・24
Pointers to constantly rais ing literacy ・・・・・・・・・・・・・・・・・・・・・・・・・

40

Reference： Sustainability trends (detailed version)・・・・・・・・・・ 46
25

List of contributors ・・・・・・・・・・・・・・・・・・ ・・・・ ・・・ 47

Reference：Dentsu Advertising Awards SDGs Special Award winners ・ 26

*For basic knowledge, overview and communication about the SDGs, please refer to the SDGs Communication Guide published in 201 8.
URL：https://www.dentsu.co.jp/en/sustainability/sdgs_action/pdf/sdgs_communication_guide.pdf
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CasesRecent symbolic cases related to sustainability (1)The environment surrounding sustainability has changed dramatically over the last few years.

These represent some of the events occurring globally.

Environmental group file lawsuit against a beverage manufacturer over its sustainability campaign
advertising
A beverage manufacturer created advertising that showed it asa sustainable company. This advertising was used by the
U NI TEDSTATES

manufacturer on television, websites, in print, and on social

media. In response, an environmental group noted that thecompany was the world's worst plastics polluter for three
years running, as shown in an investigative report fromanother group, and filed a lawsuit on the grounds that this wasa violation of the CPPA (Consumer Protection Procedures Act).

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CasesRecent symbolic cases related to sustainability (2)The environment surrounding sustainability has changed dramatically over the last few years.
These represent some of the events occurring globally.

French consumer body sues global company over poor working conditions
A French consumer group filed a lawsuit against a global
company, alleging that its statements regarding supply chain
F RANC E

responsibility and management on its website were false. The
issue centered around the degrading, inhuman working
conditions in the country of production.

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Recent movements related to sustainability
Below are some of the major historical events or changes that have occurred globally.
There has been rapid progress in the international formulation of policies, legal systems, and financial rules to protect human rights and the environment, and grassroots
movements are becoming stronger. The advent of the COVID-19 pandemic has also led to increased interest in sustainability among consumers in Japan. Communication
has moved from labeling 17 SDGs icons into the next phase. (See p.46 for more details.)

2015

SDGs adopted / Paris Agreement: Requirement to keep global average temperature rise to no more than 2.0 ℃, and ideally 1.5 ℃.

2017Task Force on Climate Related Financial Disclosures (TCFD): Announces its advice on disclosure of information related to climate.
Keidanren's Charter of Corporate Behavior: Subtitle now features "SDGs"; penetration thereof into management layers of Japanese
corporations.
#MeToo: Becomes a global social media movement of sharing the harm caused by sexual harassment/sexual violence

2018

IPCC: Special Report on Global Warming of 1.5℃

2019

Climate Action Summit (UN General Assembly): 77 countries and regions announce they will become carbon neutral by 2050

2020

George Floyd incident; BLM gains strength throughout the USA; COVID-19 spreads around the world
G20: Carbon Neutral by 2050 Declaration, Green Growth Strategy towards 2050 (Japan)
EU adopts taxonomy

2021

COP26: 1.5℃ → Goal clarified; Japan receives Fossil of the Day Award (twice in a row)
Corporate Governance Code revised (Japan)
IFRS establishes International Sustainability Standards Board (ISSB)

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Part 1Prac tic al Su stain ab ility Com m u n ic ation
Ch ec klist an d Exam p les

Let's check this out first.

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Checking perspectives
In sustainability communication, it is important understand a range of issues and see them from the perspective of those affe cted.

Broadly-speaking, the two perspectives to check are "the environment" and "human rights."
These have been marked with hashtags below, but naturally there are many other issues.
The Envir onme nt

In particular, rules related to climate change have been getting stricter.
It may be necessary to consider their relationship with your company's business in the

The following pages present some areas whichshould be borne in mind during communication.

first place.
Biodiversity and ocean plastic are other issues to consider.
#Climate justice #Carbon neutral #1.5ºC #Circular economy #Ocean plastic #SDGs#Biodiversity
Hum an Right s

Movements to ensure human rights throughout the value chain, not just the supply chain.
Consumer awareness is rapidly changing with regards to racial discrimination, gender

0. Before starting your communication

1. Preparing your communication
2. Planning expressions

3. Creating expressions (1) - (3)4. Using the SDGs logo

discrimination, and other social issues.

5. Upon completion of draft expression#Gender equality #LGBTQ #DE&I #Disability

6. After your communication#Race #Ethnicity #Ethics #SDGs

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0. Before starting your communication
Are there any inconsistencies between the initiative and your company's actions?
Is there anything your company is doing that contradicts the aims of the measures you want to communicate?
If so, you are risking these measures being seen as a smokescreen.

Are the outcomes of these measures clear, and can you report on their progress and results using uniform indices?
Managing the purposes, goals, schedules, budgets, KPI and other aspects of these measures in the same way you would normal bu siness will make them easier to explain
to other people.

Are the initiatives in line with the size of the company?
Even if you present goals that you consider achievable, based on your in-house resources, they may not be sufficient in terms of sustainability initiatives, given the size ofthe company. In some cases, if this is sent out as is, the integrity of the company may be questioned. Before communication, you first need to set goals appropriate to thesize of your company, and they must be set according to the characteristics of the industry and the region in which it operates.

Judgment standards vary by country, region, religion, era, and social trends.
Are the themes and expressions appropriate to the country, region, religion, time period, and social trends?
There are no international guidelines on washing regarding sustainability. What specific expressions will beconsidered as washing will vary greatly depending on the individual person's literacy or the situation in the

Are we ready to communicate?

country or society. The legal framework (with regulations being tightened in recent years) also varies by country

and region.
Statements that are not currently seen as washing could, through criticism by opinion leaders, affect the thinkingof large number of people through social media, and in an instant, your company could be seen by society as
having tried to wash.
Sustainability Communication Guide* For a thorough definition on the word "wash," please refer to p.18.
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1. Preparing your communication
Is your team diverse?
A team with members who are similar in things like gender, age, country of origin, disability, and so on could be a negative in terms of the diversity ofideas. In addition, it is likely that things that members do not care about will be issues when seen by others.

Is there good communication within the team?
No matter how diverse your team's members, if they feel they cannot express themselves freely, there's no

Is there a diversity of team members ？

point. Make sure that people can speak frankly and ensure their psychological safety.

What kind of content should be included

Are your initiatives sustainable, rather than being one-offs?

in the communication?

Many sustainability initiatives need to be taken slowly, over time. You need to ensure that yoursustainability communication is not unsustainable.

Are these initiatives required in terms of what your company is?
Related to the previous one, it is important that your initiatives are necessary in order that they can be sustained. The
more relevant it is to the company's business and the clearer the reason for working on it, the more convincing thecommunication will be.

Do these initiatives potentially lead to social change?
What is needed now are initiatives that change society to something sustainable. It can be said to be a truly"sustainable" initiative/communication if it is not completed only by the company itself, but if it is possible totake on the challenge of changing the world by involving various stakeholders, including consumers. If you canlook this far ahead, it will be an essential approach.

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Examples

A failure case due to lack of diversity in the teamJAPAN

A TV commercial of childcare products that depicts a mother struggling to raise her
child has received a flood of criticism. With minimal representation of a husband in thefilm, it was pointed out as if portraying housework as a "women's job".
*In Japan, the low participation rate of men in housework and childcare is an issue.

The above case may reflect the current male-female ratio of staff members in todays Japan's advertisingproduction.
It's not hard to imagine how a lack of diversity could result to overlook different perspectives andaspects.
However, by simply adding younger or female employees in a team of men would not be a fundamental
solution.
If elder and the majority are all for it, others may not be able to speak up for; despite feeling
uncomfortable with the plan or expression.
In order to prevent any social pressure , it is important to ensure a sense of "psychological safety ", i.e.,
to provide an environment in which anything can be freely said.

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2. Planning expressions
Are the purpose, reasons, and aspirations clear?
Share among the team what sort of communication you want: what, why, who for, and for what goal.

Is it based on the strengths of your core business?
With the concept of CSV (Creating Shared Value) as well as CSR (Corporate Social Responsibility).

Does it include a customer experience-focused perspective?
Incorporate the perspective of what experiences you can provide,

What's needed for communicationthat will get people to empathize
and make them fans?

in addition to information such as advertising and PR.

Can you work with people, companies, groups,
or media that share your aspirations?
Expanding your team beyond the company can enrich your initiatives and increase their scale.
Consider asking the advice of experts or NGOs/NPOs or getting them to join the team.

Are you envisaging the response to your communication?
In recent years, there has been an increase in communication aimed at creating debate
in society.

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3. Creating expressions (1)Consideration for human rights
Check again to see if it's safe to respond in the same way as previous precedents and past experiences.
Society is changing at a tremendous pace. It is often the case that something that was not considered a problem in the past now is a problem,
so it is necessary to keep an eye on social trends when making decisions.
1

Check the original meaning of words before you use them
⚫ Be aware that some words can be taken in different ways due to religious or historical backgrounds.

2

Verify whether the people in your advertising or how you portray groups is appropriate⚫ Check to see whether you are including stereotypical roles or images, preconceived ideas, discriminatory ideas, and so on.
Are there any marginalized people? Are the characters depicted sufficiently diverse?
*More and more, what was acceptable in the past is no longer acceptable. Some of this is due to changes in values,
but you need to realize that in not a few cases there were always unacceptable but were overlooked until now.
⚫ Also, think about whether the representation will alienate anyone, and whether there is diversity in the characters presented .

3

Be aware that different countries have different values and cultures⚫ Be aware that there can be considerable differences in evaluation and understanding regarding history or peoples among different
countries or ethnicities.

4

Envisage cases where only parts are taken out of context
This is an example of dishonesty that aims to create and amplify an image with pictures of "smiling children" and "rich nature," eventhough there are no facts.

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3. Creating expressions (1)Consideration for human rights

Specific
Examples◼ Some basic rules- Eliminate all forms of discrimination and prejudice (in all areas, including race, ethnicity, gender, gender
identity, sexual orientation, disability, religion, origin, age, etc.).
- Be aware that social information and historical background can change judgment criteria.
- Avoid stereotyped perspectives (especially ones caused by unconscious bias).

Is anyone going
to be offended
by these expressions?

◼ Gender (sexual discrimination, gender identity, sexual orientation, etc.)- Avoid gender-based role perspectives.
- Also be careful about stereotyped depictions.

◼ Race and ethnicity- Do not emphasize or ridicule skin color or visible characteristics- Avoid assessing other countries from a so-called first-world perspective.
◼ People who are disabled or ill- Check and use objective information.
- Be aware of perspectives that contrast with "healthy" people.

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3. Creating expressions (2)Phrases to watch out for⚫ Blackface
Painting your face black, even though your skin is of a different tone, can become a major issue due to the history of racismagainst black people.

⚫ Using animals to make fun of people
For example, things like putting clothes on chimpanzees have been criticized as making fun of specific races.

⚫ Consider whether you really need to make use of historically problematic motifs (such as those associated with the Nazis).
(There are cases, such as providing historical explanations, where it is in fact permitted.)⚫ In addition, there are cases of racial discrimination even in Japan. Do not consider it somebody else's problem.

Accessibility perspectives
Have you ensured accessibility in your distributed materials such as websites and leaflets, andnot just in advertising?
For example, people see colors differently, and may not be able to read something, dependingon the color combination. We also recommend allowing people to use things like text-to-speech
functions for your website.

View as seen by a color blind person

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3. Creating expressions (3)To avoid washing

1*For a thorough definition on the word "wash," please refer to p.18.

Avoid statements that are baseless or have unclear sources
It is best to avoid any sources or materials which cannot be validated or has low reliability.
When comparing other productions or services, make sure the phrases are based on fair and accurate information with the consensus of
the public.

2

Avoid expressions that exaggerate over reality
Inflation of minor initiatives, exaggerating on smaller efforts, or expressing standard functions/legally regulated matters as if done
voluntarily may be considered as "washing".
Make sure the expressions are appropriate from "Life cycle" perspective of products/ services, and are consistent with company's overallbusiness3

Avoid ambiguous expressions where the meaning of the words is hard to define
Avoid copy (e.g. "eco-friendly") that uses abstract meanings of the words or lacks concrete evidence.

4

Wouldn't this communication
be a "wash"?

Do not use visuals that have little connection to the facts
Using photos as smiling children or bountiful natural environments only to give positive associations
will be seen as washing.

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3. Creating expressions (3)To avoid washing5

Consistency with the overall image of the product or service
Accurately present your overall image. Check consistency with other aspects of the product or service.
Try to prevent misunderstandings about the overall environmental impact.

6

If there are conditions, show them clearly
Do not try to hide them away using small fonts. Be open to all.

7

Use proper labels or information about durability and disposal

8

Do not hide information necessary to make the correct choice
Include even the negative aspects for information related to environmental impacts.

9

Find ways to provide easy access to information that cannot be contained in the communication (such as QR codes or websites)

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Examples

Examples of Potential Washing
The basis for claiming "eco-friendly" is vague.

"Carbon negative" means to absorb more CO2 than is created. How
this could be achieved is not clear.
It could make people think that drinking this water will absorb CO2
somehow.

The heart in the sky has noconnection with the facts, and will
be seen as just providing anaesthetically pleasing image.

Even at the very minimum industrial standard, travel by aircraft
generates more CO2 than other means of transport.
In this sense, it cannot really be said to be "eco-friendly".

Sustainability Communication Guide

Appealing to being carbon negative due to the fact that the forest
where this water is taken from absorbs CO2 is too broad aninterpretation, and will lead to misunderstandings.

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The Impacts of "SDG-washing" on a Company
In the 1980s, companies claiming to be environmentally-friendly, despite their actual negative impact

on the environment, were criticized for "green-washing."
Recently, increasing numbers of NGOs and activists use the strategy of filing lawsuits against companies they consider to be acting in bad faith to place them inthe public eye. Lack of consideration for green-washing, SDG-washing, or human rights is not just a communication issue: it could cause consumers to losefaith and major damage to your company's appeal as a potential target for ESG investment.
* Another term for SDG-washing is "rainbow-washing" , which should not be confused with rainbow-washing in the LGTBQ sense.
(Reference source: WBCSD https://www.wbcsd.org/Programs/People-and-Society/Sustainable-Development-Goals/Resources/The-SustainableDevelopment-Goals-from-rainbow-washing-to-transforming-the-world Access date: Dec. 22, 2021）

Green-washing, and its derivative, SDG-washing, is used in
the negative sense to imply:(1) A company wants to create the impression it cares about
the SDGs when it does nothing to back that up,(2) A company wants to create the impression it cares about
the SDGs more than it actually does, or(3) A company wants to present only positive information,
without presenting facts that are detrimental.

Sustainability Communication Guide

Whitewash
Derives from

Means to paint over flaws, to deceive.
It has the nuance of emphasizing only certain facts,
or interpreting them in advantageous ways.

Greenwash

Whitewashing related to the environment

BluewashWhitewashing that makes something seem
as if it has the UN's seal of approval

And these
derive from
SDGs-wash

Whitewashing related to the SDGs

Rainbow-wash

Whitewashing related to the SDGs
(based on the 17 colors of the SDGs)(It can also refer to whitewashing related to LGBTQ )18

4. Using the SDGs logo
Don't forget to check not just the 17 goals of the SDGs, but the 169 targets as well.
Using the SDGs logo implies that you support the SDGs and are contributing to their achievement.
If you confirm where your measures will contribute, not just to the 17 goals of the SDGs but in view of the 169 targets as well,it will be easier for future communications or when responding to inquiries.
There are 232 indices for the 169 targets, some of which have numerical targets.
*169 targets of 17 goals (United Nations)
https://www.un.org/sustainabledevelopment/sustainable-development-goals/

Access date: Dec. 22, 2021

Comply with the UN guidelines.

Is this the right
way to use the logo?

- Any use of logo for fundraising and commercial use requires prior written permission to the United Nations.
- The logo may not be used on your company's stationery or business cards.
- The logo or wheel may not be used in combination with other logos or characters.

- The logo or wheel should be used in conjunction with the phrase, "XXX Company [your company] supports the Sustainable
Development Goals (SDGs)," when using the logo or wheel with your company logo. There are regulations regarding layout,
borders, etc. therefore it is advisable to check the guidelines below.
The United Nations has issued guidelines for using the logo. Please check the following URLs for details before using the logo.
Access date: Dec. 22, 2021
◼ Guidelines for the Use of the SDG Logo Including the Colour Wheel, and 17 Icons (United Nations)
https://www.un.org/sustainabledevelopment/wp-content/uploads/2019/01/SDG_ Guidelines_AU G_2019_Final.pdf◼ FAQs (United Nations)
https://www.un.org/sustainabledevelopment/news/communications-mat erial/#FAQ
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Examples

A classic example of SDG-washingJAPAN

Considering the background of the SDGs, i.e.,their adoption by the UN in 2015 from a senseof crisis regarding the current state of the world,
stating that you have always worked towards

When using the icons for the goal(s) you contributethem is both disrespectful and could lead to a

towards, you may be asked exactly how you arebacklash.

contributing, and what KPIs you have set.
Check down to the target level.

This SDGs logo is the older version, after revision, in*169 targets of 17goals （United Nations）
https://www.un.org/sustainabledevelopment/sustainabledevelopment-goals/

which the "G" in "GOALS" is more elongated.
(As of December 2021)

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5. Upon completion of draft expression
Do departments other than the one that created the communication check it?
The team creating it may have overlooked some obvious things, but an external review can often identify them.
We suggest seeking the opinion of a department as far removed from the team that created it as possible, or, ideally, a third party(such as one of the following NGOs) to check it.

Have you had it checked by experts or NGOs?
External experts or NGOs specialised in the related issues have high awareness of recent cases.
While seeking their advice for the final draft is beneficial, you may receive some useful hints about yourcommunication if you consult them at an earlier stage.

Allow time for a thorough review
before releasing your communication!

We suggest creating a relationship that allows you to talk with them on a regular basis.

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6. After your communication
If your communication concerns aspects likely to polarize opinions, envisage what opposition there might be, and prepare forit. However, as with all communications, reactions that were not anticipated may result regardless of the time spent on
research beforehand.
◼ Make preparations for responses⚫ Deal promptly with any opinions you receive.

⚫ Provide easy-to-understand information at an early stage.

Be sincere in your dealings,
emphasizing two-way,
not one-way, communication.

⚫ Don't hide inconvenient information; disclose it honestly.
⚫ Ensure you respond sincerely.

Etc.

◼ What to do on a daily basis⚫ Utilize social networking sites to get a sense of what's going on in the world.

⚫ Create relationships with experts, NGOs, etc. you can consult.
⚫ Establish a simple route/system for dealing with inquiries.
Etc.

◼ What to do ahead of time
⚫ Prepare materials you can disclose to counter foreseeable opposition.
⚫ Check your company's internal reporting routes/systems.
Etc.
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Examples

An example of corporate activities modified following notice from an NGO
Toward the end of the first decade of 2000 many demonstrations and social
campaigns took place in first-world nations in protest of rainforest
destruction by global corporations.
The protests aimed to halt purchasing from a company that produced palm
oil through illegal logging of native forests.
These protests led to a change in behavior of the purchasing company andrevision of their purchasing policies. Other companies followed suit, and as
a result, local palm oil companies changed their operational practices tothose not involving the destruction of forests.

NPO members carried out demonstrations
dressed as orangutans, which was picked up
by news channels .

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Possible conflicts with stakeholders◼ Reduced sales
People stop being fans and switch to another brand◼ Turnover/decline in engagement◼ Employee activism
Gap between company policy
and employee thinking◼ ESG information disclosure
requirements
Investment may be revoked if inadequate◼ Boycotts◼ Social media inflaming◼ Administrative guidanceMismatch with consumerawareness

Including orders to cease corporate activities.

◼ Hashtag activism◼ Suspension of handling,suspension of transactions, anddissolution

Spreading issues through hashtags (#)
on social media◼ Lawsuits

Removal from shelves, etc. in response to
consumer awarenessOne of the purposes is to create a social buzz.

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Pointers to constantly raising literacy
Be attuned to tides in the world and Japan, and the changing social atmosphere
In recent times, consumers have become more attuned to current events, which means companies need to be aware they are subject to intense scrutiny in termsof the environment, human rights, and so on. There are also pressures of due diligence from the legal system, and from the financial world.

Learn from lived experiences
Learn from examples such as flame wars, demonstrations, and lawsuits, including their reasons, backgrounds, and how

they spread. What's important is to be aware not of which party was in the right, but who they impact.

Bring in systems like training and share awareness within your teams, company, and byextension, the industry as a whole

Let's update our sustainability
awareness on a daily basis.

Sharing with everyone rather than stopping at individual learning will spread it wider and deeper; this is the systemthat needs to be created. Learn from experts, NPOs, and NGOs.
Also, try to reflect such awareness in the work of other departments (such as HR or Accounting).

Incorporate diversity and DE&I perspectives among planning and CR team members
Ensure that your team members are diverse and that they have the psychological safety to say what they want.

Continue dialogue even after the communication
The basic rule is that communication is a two-way street, not something you just announce and leave out there.
Communication can only take place when you acknowledge what your company is not doing and what it cannot do.
Be sincere and humble regarding responses to your communication. Regular engagement with groups like NGOs can also reduce risk.
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Dentsu Advertising Awards SDGs Special Award winners
In 2020, the Dentsu Advertising Awards included the new SDGs Special Award, awarded for works that are seen as sincerely

exploring what advertising can do to help achieve the SDGs. They are judged by a panel comprising companies, NPOs, andexperts.
Some of the points considered are:⚫ Does the work express ideas to create a sustainable society?
⚫ Does the work feel like it cares about SDGs, such as "no one left behind"?
⚫ Does the work sincerely tackle SDGs communication?

73rd Dentsu Advertising Awards SDGs Special Award (2020)
Tokai Television Broadcasting Co., Ltd. "Living with Invisible Disabilities"

74th Dentsu Advertising Awards SDGs Special Award (2021)
kai corporation's "Freedom to Shave" virtual model ad

This is a long TV commercial that promotes understanding of developmental

Related to the body-positive movement, this message, which states that it is andisabilities, which are difficult to understand from others.

individual's choice as to whether to shave unwanted hair or not, was highly

Several people with developmental disabilities appear on screen, each talking

evaluated because it came from kai corporation, a maker of razors. The use of aabout their conditions, experiences and thoughts.

virtual model made it possible to start a conversation about unwanted hair, acomparatively taboo subject, without resistance.

https://www.youtube.com/watch?v=hFppNU0ONQo&list=PLSpUqO56sG4dkIfnu7i_n7sjr7yhyvlIM&index=6This highly creative ad

was made through a diverse range of ideas coming together.
https://www.kai-group.com/news/id/758/

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Part 2

Background and Context to Sustainability
Communication

Brief review of the background "context" and "rules".

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Background social changes and perspectives to consider
E n v i r o n me n t a l i s s u e s【 CLIMATE CHANGE 】⚫ 2015 Paris Agreement: 1.5ºC target (effort target) → 2021 COP26: 1.5ºC is the world's shared goal
⚫ There is a difference in perception between developed and developing countries regarding which country has emitted or is emitting mostgreenhouse gases, and between the generation that has emitted large amounts of greenhouse gases and the younger generation that will
not be able to emit greenhouse gases in the future.
⚫ Rather than just being a topic for the future, there are countries and cities whose very existence is threatened due to risin g sea levels.
⚫ "Fridays For Future": A movement that began in August 2018 when Greta Thunberg, then 15, staged a lone sit-in in front of Sweden's
parliament to protest the lack of action on climate change. (Reference source: Fridays for Future https://fridaysforfuture.org/

Access date: Dec. 22, 2021)【 BIODIVERSITY 】⚫ Contributions to ecosystem services, health, and medicine that cannot be calculated in monetary terms, such as clear air and water.
⚫ We are currently in the Sixth Mass Extinction. Destruction and pollution of the natural environment,
overexploitation of resources, introduced species, and climate change are said to be the major factors.

【 MARINE PLASTIC 】⚫ Plastics made from fossil fuels do not break up even after centuries, and many of them end up in the oceans.
⚫ By 2050, it is forecast that the total amount of plastic in the sea will exceed the total amount of livingorganisms in it.
⚫ The equivalent of a credit card's worth of plastic is ingested every week by every person inadvanced nations, because of the food chain.

There are number of other related key words, so being aware of these will help as well.
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Background social changes and perspectives to consider
Human rights issues【 BASIC RULES 】⚫ Eliminate all forms of discrimination and prejudice (in all areas, including race, ethnicity, gender, gender identity, sexual orientation, disability, religion, origin,age, etc.).

⚫ Social information and historical background can change judgment criteria.
⚫ Avoid depictions based on stereotypes (especially ones caused by unconscious bias).
⚫ Beware of wealth disparity/economic inequality.

【 GENDER (sexual discrimination, gender identity, sexual orientation, etc.) 】【 DISABLED OR ILL PEOPLE 】⚫ Avoid gender-based role perspectives.

⚫ Check and use objective information.

⚫ Also be careful about stereotyped depictions.

⚫ Be aware of perspectives that contrast with "healthy" people.

Misogyny, Misandry

Cancer, HIV, leprosy, other contagious diseases

LGBTQ (SOGI)

Physical, visual, aural, intellectual, psychological⚫ "MeToo" hashtag

COVID-19-based discrimination【 RACE, ETHNICITY 】⚫ Do not emphasize or ridicule skin color or visible characteristics.
⚫ Do not assess other countries from a so-called first-world perspective.
⚫ Black Lives Matter (BLM)
Ethnic Minorities
Hate speech
Cultural diversity
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Background social changes and perspectives to consider
Human rights issues【 BURAKU* DISCRIMINATION 】 *Buraku is the term for a socially-discriminated community in Japan.
⚫ The state of discrimination is worsening due to spreading over the Internet.
⚫ Avoid expressions judging people or groups based on their origin, such as bloodline, family history, and lineage, as this maylead to discrimination.

【 RELIGION 】⚫ In addition to direct elements (doctrine, scripture, symbolism), care needs to be paid to cases such as everyday words
or fashion designs that are based on religion.

【 DISCRIMINATION by APPEARANCE 】⚫ Deepen your understanding of various cases regarding external features caused by disabilities or diseases.
⚫ Avoid "lookism" (judging people by how they look or, their external appearances).

【 CHILDREN'S RIGHTS, ELDERLY RIGHTS 】⚫ Children have their own human rights as independent people (they are not to be consideredseparately from adults).
⚫ Worsening of the reality of child labor (forced labor) and poverty.
⚫ Consideration for the dignity of senior citizens in an aging society.
⚫ An increased need to eliminate "ageism" (stereotypes about ages or generations).
There are number of other related key words, so being aware of these will help as well.
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What you need to know as a prerequisite for SDG communication
Preamble / Goal / Target / Indices【 Preamble to the SDGs 】"Transforming Our World: The 2030 Agenda for Sustainable Development"
Access date: Dec. 22, 2021

→ The 17 goals of the SDGs stemmed from a sense of crisis that the prevailing initiatives wereno longer sufficient.
It is not a mistake to label your communications by the goals the activities relate to.
However, it needs to be borne in mind that SDG initiatives are being carried out throughout
the world in order to solve issues that cannot be solved by existing initiatives.
If you think of the SDGs in this way, then in essence what is really required is initiatives to transformthe world.

【 169 Targets, 232 Indices 】
THE 17 GOALS | Sustainable Development (un.org)
Access date: Dec. 22, 2021

Rather than what goals your current activities correspond to, going forward it is likely thatyou will be asked what reforms you are planning to undertake to achieve the goals.

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Appendi x

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Accelerated uptake of initiatives related to the SDGs by Japanese companies
The SDGs have spread throughout corporate Japan, especially at the management level, due to revisions made by Keidanren to its

Charter of Corporate Behavior, which is based on "Delivering on the SDGs through the Realization of Society 5.0."
The SDGs ethos is currently filtering down to the middle management levels.
The overall state of action has moved from "Step 1: Understanding the SDGs" to the final "Step 4: Integrating" and"Step 5: Reporting and communicating" phases, which demonstrates how rapidly the SDGs have taken root.
Q. Please select the situation below that best describes the level ofawareness of the SDGs within your company/group.
(Multiple

Q. Which step defined in the SDG Compass is your company/groupcurrently at?

selections possible)

2016

2017

2018

2019

2020

2016

2017

2018

2019

2020

Mainly rooted in the CSR
department

83.7

85.9

84.4

77.4

84.1

Step 1:
Understanding the SDGs

53.5

42.9

30.6

18.8

12.0

Rooted among senior
management

27.9

36.2

59.4

77.4

85.1

Step 2:
Deciding priorities

22.2

27.6

28.3

25.8

19.7

Rooted among middle
management

5.4

9.2

18.3

32.8

43.8

Step 3:
Setting goals

11.1

13.5

16.7

26.3

20.7

Rooted among employees

-

8.0

16.7

21.0

37.5

Step 4:Integrating

9.1

8.0

12.2

15.1

27.4

Also rooted among
stakeholders such asaffiliate companies

2.7

2.5

4.4

7.0

11.5

Step 5:
Reporting andcommunicating

4.0

8.0

12.2

14.0

20.2

Don't know

11.6

6.7

2.8

2.2

0.5

*Only responses from the 99 companies/groups that referenced the SDG Compass in 2016.

Source: Global Compact Network Japan, "SDGs and Business to Overcome the COVID-19 Pandemic: Actions by Companies and Organisations in Japan 2020 Edition." Access date: Dec. 22, 2021
https://www.meti.go.jp/press/2020/12/20201225012/20201225012-1.pdf
https://www.ungcjn.org/common/frame/plugins/fileUD/download.php?type=contents_files&p=elements_file_4680.pdf&token=092d5f7266ba24051dcb0ed13d01596a0bde4497&t=20210910131452

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Awareness of Japanese consumers regarding the SDGs (1)Awareness of the SDGs is far higher in the teens in both sexes

As a result of learning about the ESGs/SDGs, the total percentage of(through learning about them at school).

people who put this knowledge into some form of action is 56.4%.

Q. Awareness of the term "SDGs" (by age and gender)

Men

10s
10代

75.9

20s
20代

60.1

30s
30代

63.7

40s
40代

59.0

50s
50代

68.0

60s
60代

Total taking action

50.5

70代
70s

Women

Q. People aware of corporate ESG/SDGs and taking action

None in particular

53.0

10代
10s

72.2

20代
20s

62.3

40s
40代

（n=5,766）

48.7

50s
50代

56.4％
Those able to recall
corporate initiatives

49.8

30s
30代
46.2

60s
60代
70s
70代

43.6

38.1

24.6

4th SDGs Consumer Survey Dentsu Team SDGs, May 2021
https://www.dentsu.co.jp/news/release/2021/0426-010367.html
Access date: Dec. 22, 2021

Sustainability Communication Guide

Corporate communication Strategic studies Institute, ESGs/SDGs Awareness Survey
https://www.dentsuprc.co.jp/releasestopics/news_releases/20210928.html

Access date: Dec. 22, 2021

34

Awareness of Japanese consumers regarding the SDGs (2)For recognition, empathy, practice, and intention, "Stopping the use of plastics" was highest, followed by "Minimalist" " Circular
economy" and "Up-cycling" had higher scores for empathy than recognition.

Have heard of

67.4

Empathize with

Have practiced

Want to incorporate in lifestyle

（％）

60.4
51.9
45.5

48.7

48.0
42.0

38.5 38.7

35.0

33.1
29.2 28.7

28.0
21.5

21.7

18.7

23.9

22.8

24.8

24.3

23.9

21.1

19.3

14.3

15.9

13.9

14.8
10.7

9.6
4.9

6.0

Social good

2.2

Up-cycling

Ethical consumption

Sharing economy

Sustainable

Minimalist

Stopping the use of plastics

5.7

ESG investment

5.6

Circular economy

3.9

Source: "4th SDGs Consumer Survey", Dentsu Team SDGs (Jan. 2021. 1400 samples from men and women nationwide)

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Change in public awareness of social issues following COVID-19
The survey showed that interest in the global environment, social issues, and regional and community sustainability had

increased.

Q. The global environment and social issues are not someone else's
problems.

Q. We need to think seriously about the "sustainability" (being able to continue on
into the future without problems) of our planet and our society.

Don't know
Felt so more before
the COVID-19
pandemic

I don't agree (total)

17.0

I agree (total)

83.0％

Started feeling this way
only after the COVID-19
pandemic

I don't agree (total)

Of which, increase due to
COVID-19 (total)

54.5％

Have not really changed before
and after the COVID-19
pandemic

Felt this way before, butmore so after the COVID19 pandemic

20.3

I agree (total)

79.7％

Felt so more
before the COVIDDon't know
19 pandemic

Started feeling this way
only after the COVID-19
pandemic

Of which, increase due to
COVID-19 (total)

56.3％
Have not really changed
before and after the
COVID-19 pandemic

Felt this way before,
but more so after the
COVID-19 pandemic

Source: Dentsu, "'Sustainability' and Corporations / Brand 'Purpose' (Aspirations towards society, social meaning of existenc e) Awareness Survey＂ (October 2020)
https://dentsu-ho.com/articles/7599
Access date: Dec. 22, 2021

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Little room for optimism under the current sustainability situation
According to the UN, in several areas, sustainability has taken a step backwards since the advent of the COVID-19 pandemic.
Surveys have shown that issues like poverty, hunger, and the wealth gap have been exacerbated during the pandemic in Japan as well.

In addition, according to the most recent announcement from the IPCC, keeping the global temperature rise to no more than 1.5ºC is not sufficientfor the current goals. More stringent goal setting and sincere efforts are required.
COVID-19 has led to the first rise in
extreme poverty in a generation.

One third of the world's population use
dangerous and inefficient cooking systems.

The climate crisis continues, largely unabated.

The global pandemic is exacerbating.

The pandemic has led to the loss of theequivalent of 255 million full-time jobs.

The sustainability of our oceans is under
severe theat.

The pandemic has halted or reversed
progress in health and shortened life
expectancy.

Global manufacturing production
plummeted as a result of the COVID-19
crisis.

More than a quarter of species assessed by
the IUCN Red list are threatened withextinction.

COVID-19 has wiped out 20 years ofeducation gains.

The pandemic is likely to reverse
progress made in reducing income
inequality since the financial crisis.

The pandemic is intensifying children's risk of
exploitation including trafficking and childlabor.

Women's equal participation in decisionmaking is crucial for COVID-19 response
and recovery, but gender parity remains faroff.

The pandemic has worsened the plight ofslum dwellers.

Net ODA reached a record high of $161 billion
in 2020, representing 0.32% of donors' GNI

Billions of people still lack access tosafe drinking water, sanitation andhygiene in 2020.

The global "material footprint" increased
by 70% between 2000 and 2017.

Reference :The-Sustainable-Development- Goals-Report-2021.pdf
https://unstats.un.org/sdgs/report/2021/The-sustainable-Development-Goals-Report-2021.pdf Access date: Dec. 22, 2021

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Notes on global communication design
The word "sustainability" is understood in different ways, depending on the level of economic development in each country

and the actual social problems faced. Careful planning is required when designing a global communication.

Social Issues of Interest

Image of the word "Sustainability"

Reference：Global Business Center, Dents inc./Dentsu Institute, "Sustainable Lifestyle Report 2021"
Sustainable Lifestyle Receptivity Survey 2021 | Dentsu Institute Access date: Dec. 22, 2021

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Identifying your company's global position
Integrity in Sustainability Communication
As corporate sustainability efforts become more widespread, movements to visualize their progress through numbers are becoming more common.
When designing a communication, it is a good idea to consider the selection and presentation of content based on an understan ding of your company's
reputation and position in society.

The WBA, established by the United Nations Foundation, multiple NPOs, and economic groups, provides numerical assessments of theperformance of key companies in the industrial areas where structural changes are needed to achieve the SDGs.
World Benchmarking Alliance https://www.worldbenchmarkingalliance.org/
Access date: Dec. 22, 2021

An index published annually by the Human Rights Campaign
Foundation, a US-based human rights NGO, to assess companies'
efforts to eliminate LGBTQ discrimination.
Corporate Equality Index
https://www.hrc.org/resources/corporate-equality-index
Access date: Dec. 22, 2021

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Regulations Related to Environmental Communication
In many regions, particularly Europe and the United States, regulations are in place to prevent consumers from being placed at a disadvantage due
to inaccurate or dishonest environmental marketing. Movements related to "green-washing" are gaining speed.

Current US regulations◼ Federal Trade Commission Act (FTC), 1914
• Section 5 of the FTC Act clearly states that unfair methods of competition and deceptive acts or practices affecting commerce are unlawful. This Section isthe basis for ensuring that environmental claims, such as green-washing, are not made unfairly.
• In terms of the environment, the Federal Trade Commission has developed a special regulation known as the Green Guide. This s ets out the Commission's

current positions on environmental marketing claims under Section 5 of the FTC Act.

◼ Green Guide, 2021 Revised Edition (US Federal Trade Commission)• Based on the FTC Act, the Federal Trade Commission issues the Green Guide to ensure marketers do not make misleading environmental claims to

consumers. It lays out general regulations related to environmental marketing, and overall policies related to making claims.
was revised in 2012, and the next revision is scheduled for 2022.

The previous edition• In addition to marketing claims related to environmental benefits, certification and label approval, and carbon offsetting, the Guide introduces claims thatare easy to misinterpret, such as "XXX-free," "non-toxic," "made using renewable energy," and "renewable materials."• While the Green Guide itself is not legally binding, the FTC can take actions under the FTC Act if a business makes an environmental claim that isinconsistent with the Guide.

Source: Dentsu Team SDGs investigation (September 2021)

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Regulations Related to Environmental Communication
In many regions, particularly Europe and the United States, regulations are in place to prevent consumers from being placed at a disadvantage due
to inaccurate or dishonest environmental marketing. Movements related to "green-washing" are gaining speed.

Current EU regulations◼ EU Unfair Commercial Practices Directive (UCPD), 2005
• The UCPD focuses on consumer protection, broadly prohibiting unfair commercial practices among businesses and consumers (B2C) .

This is thebasis for ensuring that environmental claims, such as green-washing, are not made unfairly by businesses to consumers.
• The main rules of the UCPD that apply to environmental claims are that businesses should present their claims in specific, precise and clear manners sothat consumers are not misled (Articles 6 and 7), and that they should be able to present valid evidence of their claims to the competent enforcement
authority in the event of a challenge to the claim (Article 12).
• The UCPD applies to both offline and online transactions, regardless of medium or device.

◼ Compliance Criteria on Environmental Claims - Multi-stakeholder advice to support the implementation/application of the Unfair Commercial
Practices Directive 2005/29/EC, 2016
• This document contains advice for businesses and enforcement agencies on the implementation and application of environmental claims based on the

UCPD. While not legally binding, it lays out the key policies on the content of environmental claims, precise and accurate wording, the substantiation ofclaims, and transparency for consumers. This document, which provides guidance of the implementation and application of the U CPD based on thesecompliance standards, contains guidance related to environmental claims and presents them in detail, along with case studies.

ColumnLaw regulating "green-washing advertising" in France

In April 2021, the world's first law regulating green-washing was introduced in France. According to this law, fines of up to 80% of the cost ofadvertising will be imposed on anyone providing consumers with false or exaggerated information about climate change, environ mental protection, andso on; violators will also be required to correct their advertisements, provide explanations on their websites, and so on .
Source: Dentsu Team SDGs investigation (September 2021)

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Reference: The UK government's "Green Claims Checklist"
In Britain in 2021, the Competition & Markets Authority (CMA) announced its Green Claims Code, a guideline for promoting theenvironmental friendliness of products and services, with the aim of protecting consumers from inaccurate information.
According to the CMA, 40% of online advertising in Britain contains expressions that create misunderstanding among consumers.
This Code will be seen as strengthening regulations regarding communications that make claims about environmental friendlines s.
Reference :CMA, "CMA guidance on environmental claims on goods and services"
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1018820/Guidance_for_business es_on_making_environmental_claims_.pdf
Access date: Dec. 22, 2021

A simple 13-item checklist is also provided, as below.

When making a green claim, a business should be able to answer 'yes' or agree to each of the following statements:

1.

The claim is accurate and clear for all to understand2.

There's up-to-date, credible evidence to show that the green claim is true3.

The claim clearly tells the shole story of a product or service; or relates to one part of the product or service without mislead ing
people about the other parts or the overall impact on the environment

4.

The claim doesn't contain partially correct or incorrect aspects or conditions that apply

5.

Where general claims (eco-friendly, green or sustainable for example) are being made, the claim reflects the whole life cycle o f
the brand, product, business or service and is justified by the evidence

6.

If conditions (or caveats) apply to the claim, they're clearly set out and can be understood by all7.

The claim won't mislead customers or other suppliers

8.

The claim doesn't exaggerate its positive environmental impact, or contain anything untrue-whether clearly stated or implied

9.

Durability or disposability information is clearly explained and labelled

10. The claim doesn't miss out or hide information about the environmental impact that people need to make informed choices
11. Information that really can't fit into the claim can be easily accessed by customers in another (QR code, website etc.)
12. Features or benefits that are necessary standard features or legal requirements of that product or service type, aren't claimed
as environmental benefits

13. If a comparison is being used, the basis of it is fair and accurate, and is clear for all to understandSustainability Communication Guide

Reference : CMA, "The Green Claims Code checklist"
https://www.gov.uk/government/publications/green-claims-code-makingenvironmental-claims/green-claims-and-your-business
Access date: Dec. 22, 2021

42

Examples

Cases Related to Environmental Communications

Amsterdam was the first city in the world to ban fossil fuel-related advertisements from its
subway stations.
A ban has been put in place on advertisements from companies that handle oil and natural gas, and products and services based around fossil
fuels (such as cheap plane tickets or brands of automobiles that use gasoline engines).
This ban is expected to be extended to other forms of public transport in the future.

THE
NETHERLANDS

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Cases Related to Environmental Communications

ExamplesAds showing vehicles parked in unspoiled nature violate regulations
In 2017, a French advertisement which used an image of a vehicle parked in a natural environment by a lake was deemed to viol ate the
ARPP Code, as the image showed the vehicle parked on a surface that did not appear to be a road.

F RANC E

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Regulations Related to Human Rights Communications
National Action Plan on Business and Human Rights (National Action Plan / NAP)
This refers to action plans recommended to be developed by different countries, based on the United Nations Guiding Principles on Business and Human Rights(UNGP), adopted in 2011.
The Office of the High Commissioner for Human Rights
https://www.ohchr.org/Documents/Issues/Business/Intro_Guiding_PrinciplesBusinessHR.pdf Access date: Dec. 22, 2021

Modern Slavery Act
In 2015, the Modern Slavery Act 2015 was enacted in the UK to strengthen the legal enforcement of modern slavery and human trafficking. In order to eliminate
slavery from their supply chains, commercial organizations and companies operating in the UK with annual sales above a certai n level are required to publish
statements on the efforts taken to ensure no slavery or human trafficking occurs.
Legislation.gov.uk
https://www.legislation.gov.uk/ukpga/2015/30/contents/enacted Access date: Dec. 22, 2021

Children's Rights and Business Principles (CRBP)This was announced in March 2012 by the United Nations Global Compact, the Save the Children Fund NGO,and the United Nations Children's Fund (UNICEF).
It supplements existing principles in CSR, such as on human rights, environment and labor, from theperspective of children's rights. This is the first framework to focus on children's rights in the value chain of
corporate activities.
Save the Children
https://resourcecentre.savethechildren.net/pdf/5717.pdf/ Access date: Dec. 22, 2021
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Reference： Sustainability trends (detailed version)
2006

Announcement of the Principles for Responsible
Investment (PRI), a United Nations Environment
Programme Finance Initiative and United Nations
Global Compact

2008
2010

2011

Lehman Brothers Bankruptcy

The PRI are guidelines that show that institutional investors have a fiduciary
responsibility to incorporate ESG issues into their decision-making processes. This
accelerates the flow of ESG investment.

Global corporations and investors are made painfully aware of the importance ofmanagement with an eye to the medium- to long term, and balancing shareholder value
with stakeholder value. It serves to popularize sustainability management.

2019

The International Standards Organization issues ISO International regulations on social responsibility in both the public and private sectors(non-certified regulations).
26000 (Guidance on Social Responsibility)

United Nations' "Guiding Principles on Business andHuman Rights" measures"OECD Guidelines for Multinational Enterprises"
revisedIncorporated into ISO 26000 to serve as guides for respecting human rights inbusinesses.

Occupy Wall Street movement

Protests against the US economic and political worlds spread throughout America.

United Nations Entity for Gender Equality and the
Empowerment of Women (UN Women) establishedThis is an organization for gender equality among UN member nations and theempowerment of women.

2013"Black Lives Matter" hashtag

Establishment of a foundation spurred by the killing of Trayvon Martin in 2012.

2015

The Sustainable Development Goals (SDGs) adopted The SDGs cover 17 goals, with 169 targets, to ensure "no one is left behind."
Published in the 2012 "Transforming Our World: The 2030 Agenda for Sustainable
by the United Nations General Assembly
Development“.
Paris Agreement

This Agreement seeks to keep global average temperature rises to no more than 2.0ºC,
and to no more than 1.5ºC if possible.

Task Force on Climate-related Financial Disclosures(TCFD) established

The TCFD is designed to encourage the reporting of financial information related toclimate to investors and corporations, as climate change presents a risk to the global
economy.

British Modern Slavery Act enacted

2017

2018

To eliminate slavery in the supply chain. Companies with annual sales exceeding acertain size are required to publish an annual statement.

Keidanren revises its "Charter of Corporate
Behavior"

The subtitle is now "Delivering on the SDGs through the Realization of Society 5.0.""MeToo" hashtag

Incidents of sexual harassment and sexual assault in the US film industry lead s to aworldwide movement of people confessing and sharing their experiences on social
media.

IPCC "1.5 Degree Special Report" report issued

The report emphasizes the importance of keeping global temperature increases towithin 1.5ºC, not 2ºC.

"Fridays for Future" movement

A movement from Generation Z that calls for climate change measures.

Climate Action Summit (UN General Assembly)

77 countries announce that they will achieve effectively zero emissions ofgreenhouse gases by 2050. Japan, the United States, and China do not participate.

Time selects Greta Thunberg as its Person of the
Year

2020

COVID-19

George Floyd case

BLM movement spreads across the US.

The EU Taxonomy establishedFinancial strategies and laws that underpin the European Green New Deal. It
classifies sustainable industries, businesses targeted by investment and loans, andeliminates "greenwashing" from a financial perspective.

Japan declares carbon neutrality by 2050

"Green Growth Strategy towards 2050 Carbon Neutrality" established (Japan).

Japan announces the "National Action Plan (NAP)
on Business and Human Rights"

2021

IPCC 6th Assessment Report

For the first time, "human activities" are clearly stated to be the cause of climatechange.

COP26

Clarification of the "1.5 ºC Target" and phase-out of coal-fired power generation.

Corporate Governance Code revised (Japan)

This requires corporations to disclose their basic policies on sustainability.
It requires disclosure of climate change-related information for the companies
wished to be categorized as prime market corporations.

National Action Plan announced (Japan)

Sustainability Communication Guide

International Sustainability Standards Board (ISSB)
established

Aiming to unify sustainability disclosure standards.

46

List of contributors （ Titles as of December 22 ,2021)⚫ Mikako Awano

Founder & CEO, SusCon Japan⚫ Tsutomu Ando

Dentsu Diversity Lab⚫ Soichi Ueda

Director and Producer, Think the Earth

Visiting Professor, Tama Art University⚫ Koichi Kaneda

Senior Specialist, ESG Promotion Department, NTT DATA Corporation
Jury President, Dentsu Advertising Award SDGs Special Award⚫ Toshihiko Goto

Board Member, Global Compact Network Japan (GCNJ)
Chief Executive Officer, Sustainability Forum Japan⚫ Kaoru Nemoto

Editing:

Director, United Nations Information Centre, Tokyo

Dentsu Team SDGs editing Team

Illustration:

Mio Ohshima

For inquiries, please contact Dentsu Team SDGst e a m - s d g s @d e n ts u . c o. j p

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Ver.1

December 22, 2021 Issue