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Compliance ＆ Governance

Turning ESG complexity into business strength.

By designing measurement, disclosure, and accreditation as a single cohesive strategy — rather than handling each in isolation — ESG compliance shifts from a cost centre to a source of investor confidence and market access. In collaboration with Andersen Consulting, Fabric combines global expertise with a deep understanding of the Japanese market to deliver compliance strategies that reduce regulatory risk and open new avenues for growth.

ESG Data Infrastructure

Accurate understanding of where you stand - the starting point for every disclosure and every strategy.

Are any of these challenges familiar?

You want to start GHG accounting, but Scope 3 is where progress stops.

Getting a handle on emissions across the entire supply chain is the first major hurdle for most companies. "Which categories should we prioritise?" "We can't get solid data from suppliers." "We've got the tool but we're not confident in the results." "We need to publish compliant PCFs but don't know where to start." "Are the LCA studies we have done going to satisfy a 3rd party auditor?" These situations persist while regulatory deadlines keep moving forward regardless. Without accurate measurement, both reporting and strategy are built on shaky ground.

You want to start GHG accounting, but Scope 3 is where progress stops.

ESG data is scattered across departments, and every reporting cycle exhausts the teams involved.

Environmental data sits in facilities, social impact data in HR, governance information in corporate planning, each managed in a different format. Every integrated report means enormous coordination effort. "Knowledge walks out the door when people change roles." "Data definitions vary by department." "How can we integrate ESG and supply chain into the data systems that drive strategy and decisions?" These hurdles accumulate, and the credibility of disclosure itself starts to erode.

ESG data is scattered across departments, and every reporting cycle exhausts the teams involved.

A materiality assessment was completed, but it isn't informing business decisions or disclosure.

Important issues were identified through a survey, but the results haven't connected to strategy or budget allocation. The double materiality required by CSRD and other regulations demands ongoing assessment from both financial and impact perspectives. A process carried out just to tick a box will not withstand scrutiny from auditors or investors.

A materiality assessment was completed, but it isn't informing business decisions or disclosure.

From GHG accounting (Scope 1, 2 and 3) to data governance and double materiality assessment, we build ESG data infrastructure you can rely on.

GHG emissions accounting (Scope 1·2·3 inventory)

We design and implement carbon accounting methodology aligned with ISO 14064 and the GHG Protocol — including Scope 3 supply chain identification and prioritisation, and supplier engagement.

GHG emissions accounting (Scope 1·2·3 inventory)

We design and implement carbon accounting methodology aligned with ISO 14064 and the GHG Protocol — including Scope 3 supply chain identification and prioritisation, and supplier engagement.

ESG data governance

We design cross-functional data collection processes and build management systems that stand up to both limited and reasonable assurance audits, including audit trails and KPI frameworks.

ESG data governance

We design cross-functional data collection processes and build management systems that stand up to both limited and reasonable assurance audits, including audit trails and KPI frameworks.

Double materiality assessment

We identify the ESG issues that matter most to your business, assessed from both a financial materiality and impact materiality perspective and support transition strategies.

Double materiality assessment

We identify the ESG issues that matter most to your business, assessed from both a financial materiality and impact materiality perspective and support transition strategies.

ESG Disclosure & Regulatory Compliance

Turning increasingly complex disclosure obligations into an opportunity to build Invester trust.

Are any of these challenges familiar?

GRI, ISSB, TCFD and more — the frameworks keep multiplying, and it's harder than ever to know what's truly necessary.

"We were told we need to cover ISSB as well as GRI." "We thought TCFD was optional, then a major customer required it." "We want to be disclosure future-proofed, but don't know how far to go on emissions / ESG data." As frameworks proliferate, more companies are losing track of what to address and how far to go. Trying to handle each independently drives costs and workloads to unmanageable levels, and meeting the minimum starts to feel like the only realistic target.

GRI, ISSB, TCFD and more — the frameworks keep multiplying, and it's harder than ever to know what's truly necessary.

You know CSRD and CBAM apply to your company, but you can't get a clear picture of the practical impact.

"We export to the EU." "We have group companies in the EU." "We are losing out to other Asian suppliers who have ESG data ready to provide to their clients and need to catch up quickly." Even with that awareness, most companies haven't yet mapped out the actual scope of application, deadlines, or required disclosures. CBAM in particular begins generating real cost implications from 2026, making it urgent to start calculating carbon costs and building them into procurement and pricing strategy now.

You know CSRD and CBAM apply to your company, but you can't get a clear picture of the practical impact.

Concern about greenwashing is making you overly cautious about communicating what you're doing.

Regulation around sustainability disclosures, including the EU Green Claims Directive, is tightening rapidly. "Are we using unsubstantiated language?" "Are our claims stronger than our peers can back up?" These anxieties keep valuable initiatives from reaching external audiences. Communicating honestly and being assessed fairly requires the right framework in place first.

Concern about greenwashing is making you overly cautious about communicating what you're doing.

New data centers and factories are creating community friction risks you're not equipped to disclose.

Large-scale facilities bring wide-ranging local impacts: noise, water, land use, employment frictions. "A project was delayed after pushback from residents and local government." "An ESG-oriented investor asked about community impact and we didn't know what to report." These risks can be addressed proactively through stakeholder engagement at the planning stage yet disclosure design rarely accounts for them.

New data centers and factories are creating community friction risks you're not equipped to disclose.

We bring clarity to regulatory complexity and design your disclosure framework to global standards.
Through our collaboration with Andersen Consulting, Fabric stays continuously updated on the latest regulatory developments and leading practices across Europe and Asia. Combining Fabric's sustainability expertise in the Japanese market with Andersen's global regulatory and legal networks, we design and implement disclosure strategies that go well beyond domestic compliance.

Disclosure framework alignment & disclosure strategy

We map requirements across GRI, ISSB (IFRS S1/S2), and TCFD, eliminating duplication and building an efficient disclosure framework. We design information architecture that responds to the needs of investors, rating agencies, and business partners alike.

Disclosure framework alignment & disclosure strategy

Climate risk analysis & disclosure

We assess physical risks (flooding, heat, sea level rise) and transition risks (regulatory change, technology shifts, market change) against your business, assets, and supply chain. We conduct TCFD scenario analysis (1.5°C, 2°C, 4°C) and design climate risk disclosure to the standard expected by investors and partners, including alignment with ISSB IFRS S2 and CSRD ESRS E1, covering opportunities as well as risks.

Climate risk analysis & disclosure

Regulatory applicability assessment & compliance roadmap

We assess your exposure to CSRD, CBAM, and related regulations, and define priorities and an implementation plan. We cover cross-border risk areas that Japanese companies often overlook. Drawing on Andersen Consulting's global network, we provide the latest regulatory interpretations and implementation examples from European authorities in your preferred language.

Regulatory applicability assessment & compliance roadmap

Social impact disclosure & community engagement design

For major facility developments like data centers, factories, logistics hub, we design dialogue processes with key stakeholders like local residents, local government, and NGOs. Combining environmental and social impact pre-assessment with disclosure design, we build the capacity to meet investor requirements for social impact reporting while reducing project delay risk.

Social impact disclosure & community engagement design

Third-party assurance support

We prepare the data and process documentation needed for limited and reasonable assurance requirements. We support coordination with audit firms and third-party verification bodies — both globally and within Japan.

Third-party assurance support

Certifications, Accreditations & Target Setting

Translating science-based targets into long-term business value.

Are any of these challenges familiar?

Clients and investors are asking for accreditation, but you're not sure which to pursue.

ISO 14001, ISO 14064, B Corp, SBTi, CDP.... as the options multiply, it becomes harder to judge which will create the most value for your business and whether the cost and effort is justified. Pursuing whatever seems most achievable can lead to missing your stakeholders' expectations, and missing the chance to strengthen your competitive positioning overall.

Clients and investors are asking for accreditation, but you're not sure which to pursue.

You want to set environmental targets, but don't know how to make them scientifically credible.

The number of companies declaring "net zero 2050" is growing, but most don't yet have the reduction pathways or transition plans to back it up. The SBTi submission process is complex, and setting targets that include Scope 3 requires specialist knowledge. Targets without substance risk being seen as greenwashing, and can end up damaging trust rather than building it.

You want to set environmental targets, but don't know how to make them scientifically credible.

You've achieved accreditation, but it isn't being used internally or externally.

Getting certified becomes the end goal in itself and the accreditation never finds its way into sales, recruitment, or brand communications. Accreditation renewal know-how stays with one person, meaning every update cycle starts from scratch. Turning accreditation from a "maintenance cost" into a "trust asset" requires a roll-out plan for what comes after.

You've achieved accreditation, but it isn't being used internally or externally.

From selecting the accreditations that best serve your strategy and trust-building goals, through to maximising their value after successful accreditation, we support the full journey. We design accreditation not as a cost, but as an asset that builds trust with partners, investors and customers alike.

Accreditation selection & acquisition process design

We develop a selection and acquisition roadmap across ISO 14001, ISO 14064, B Corp, CDP, and others, matched to your objectives and business phase. We support you from audit preparation through to internal system building.

Accreditation selection & acquisition process design

SBTi science-based target setting

We support the design and submission of GHG reduction targets aligned with SBTi criteria, including Scope 3 reduction pathway identification and alignment with your business planning.

SBTi science-based target setting

We support the design and submission of GHG reduction targets aligned with SBTi criteria, including Scope 3 reduction pathway identification and alignment with your business planning.

Net zero transition plan

We go beyond target-setting to design a transition plan with concrete milestones and an implementation roadmap, including integration with ISSB and TCFD-aligned disclosure.

Net zero transition plan

We go beyond target-setting to design a transition plan with concrete milestones and an implementation roadmap, including integration with ISSB and TCFD-aligned disclosure.