The Task Force on Climate-related Financial Disclosures was established by the Financial Stability Board (FSB), which is composed of central banks of major countries and regions and supervises international finance. Disclosures”. In June 2017, this task force published a report recommending disclosure of the impact of climate-related information in corporate financial reporting. The content of this report, also known as the TCFD Recommendations, stipulates the items that companies should disclose and the framework for information disclosure. Information disclosure in line with the TCFD recommendations has begun to be incorporated into global corporate evaluations and investment decision-making frameworks, and is becoming increasingly important as a tool for dialogue between companies and investors.