SSBJ Issues Three Exposure Drafts as part of “Proposed Amendments to Greenhouse Gas Emissions Disclosures” in Response to the ISSB’s Amendments to IFRS S2
On December 15, 2025, the Sustainability Standards Board of Japan (“the SSBJ”) issued three Exposure Drafts as part of “Proposed Amendments to Greenhouse Gas Emissions Disclosures” comprising the following three Exposure Drafts (hereinafter referred to as “the EDs”):
- Universal Sustainability Disclosure Standard Exposure Draft No. 3 (Proposed Amendments to the Universal Sustainability Disclosure Standard) “Proposed Amendments to Application of the Sustainability Disclosure Standards”
- Theme-based Sustainability Disclosure Standard Exposure Draft No. 4 (Proposed Amendments to Theme-based Sustainability Disclosure Standard No. 1) “Proposed Amendments to General Disclosures”
- Theme-based Sustainability Disclosure Standard Exposure Draft No. 5 (Proposed Amendments to Theme-based Sustainability Disclosure Standard No. 2) “Proposed Amendments to Climate-related Disclosures”
The EDs propose corresponding changes to SSBJ Standards in response to the issuance of “Amendments to Greenhouse Gas Emission Disclosures―Amendments IFRS S2” by the International Sustainability Standards Board (“the ISSB”) in December 2025.
The SSBJ and the ISSB have confirmed that SSBJ Standards are designed to provide outcomes functionally aligned with ISSB Standards. The SSBJ is committed to maintaining this functional alignment and has issued the EDs in a timely manner. Most amendments to SSBJ Standards corresponding to amendments made to IFRS S2 by the ISSB are included in Theme-based Sustainability Disclosure Standard Exposure Draft No. 5 (Proposed amendments to the Theme-based Sustainability Disclosure Standard No. 2) “Proposed Amendments to Climate-related Disclosures”.
The comment period ends on January 28, 2026. The EDs are available from the page below. The EDs are only available in the Japanese language.
https://www.ssb-j.jp/jp/domestic_standards/exposure_draft/y2025/2025-1215.html
For further information, please also refer to the Press Release.