Sustainability Standards Board of Japan
Accounting Standards Board of Japan
Financial Accounting Standards Foundation

Comment Letters to the ISSB

Comments to the ISSB

2026/7/24 Comments on the Exposure Draft Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance
2025/11/28 Comments on the Exposure Draft Proposed amendments to the SASB Standards
2025/11/28 Comments on the Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
2025/6/26 Joint response to invitation to comment on Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures—Proposed amendments to IFRS S2
2025/6/23 Comments on the ISSB’s Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures—Proposed amendments to IFRS S2
2025/6/18 Re: Comment Period on the Forthcoming Exposure Draft of Proposed Amendments to SASB Standards
2025/3/28 Joint Response on the Exposure Draft Proposed Amendments to the IFRS Foundation Due Process Handbook
2023/8/4 Joint response to invitation to comment on ISSB’s Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
2023/8/4 Comments on the ISSB’s Request for Information 2023 Consultation on Agenda Priorities
2023/7/18 Comments on the ISSB’s Exposure Draft Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates
2022/7/29 Comments on the ISSB’s Exposure Draft General Requirements for Disclosure of Sustainability-related Financial Information
2022/7/29 Comments on the ISSB’s Exposure Draft Climate-related Disclosures

Year