SSBJ Re-exposes Proposals Related to the Calculation Period for the Reporting of Metrics
On November 29, 2024, the Sustainability Standards Board of Japan (“the SSBJ”) issued the Exposure Draft “Revised Proposals Related to the Calculation Period for the Reporting of Metrics” (hereinafter referred to as “this ED”). The comment period ends on January 10, 2025.
On March 29, 2024, the SSBJ issued the following three Exposure Drafts of the Sustainability Disclosure Standards (hereinafter collectively referred to as “the March 2024 EDs”):
Universal Sustainability Disclosure Standard Exposure Draft “Application of the Sustainability Disclosure Standards”
Theme-based Sustainability Disclosure Standard Exposure Draft No.1 “General Disclosures”
Theme-based Sustainability Disclosure Standard Exposure Draft No.2 “Climate-related Disclosures”
The comment period ended on July 31, 2024, and the SSBJ received more than 100 comment letters. Based on these comments and other feedback from constituents, the SSBJ is currently redeliberating the proposals with the aim of issuing the final standards by the end of March 2025.
As a result of redeliberation, the SSBJ may decide to revise the proposals in its Exposure Drafts. Among the issues on which the SSBJ has decided to revise the proposals in its Exposure Drafts, the SSBJ will re-expose proposals for which it has determined that it would be appropriate to do so.
In the redeliberation related to the March 2024 EDs, the issue on the calculation period for the reporting of metrics was considered to meet the conditions for re-exposure. The SSBJ approved the document at its Board meeting and thus today released this ED.
Universal Sustainability Disclosure Standard Exposure Draft No.2/Theme-based Sustainability Disclosure Standard Exposure Draft No.3 “Revised Proposals Related to the Calculation Period for the Reporting of Metrics”
This ED is issued in Japanese only. For the convenience of English speakers, the SSBJ Secretariat issued the summary of this ED in English. The comment deadline is January 10, 2025.