SSBJ Issues Exposure Draft Regarding the Use of Disclosures under the Japanese GHG Reporting System When Complying with the SSBJ’s Climate Standard
On January 22, 2026, the Sustainability Standards Board of Japan (“the SSBJ”) issued the Exposure Draft of Proposed Practical Sustainability Disclosure Standard, “Measurement and Disclosure when Complying with ‘the Climate Standard’ Using GHG Emissions Measured and Reported in Accordance with the GHG Reporting System under the Japanese Act on Promotion of Global Warming Countermeasures” (hereinafter referred to as “the ED”).
The Act on Promotion of Global Warming Countermeasures (hereinafter referred to as “the Act”) requires certain entities to report GHG emissions measured and reported in accordance with the GHG Reporting System. Such entities are required to report certain types of GHG emissions corresponding to Scope 1 (direct) GHG emissions and market-based Scope 2 (indirect) GHG emissions to the Japanese government.
Stakeholders in Japan that have started to prepare applying the SSBJ Standards have informed the SSBJ that there are divergent views regarding whether and, if so how, the GHG emissions measured and reported under the GHG Reporting System under the Act can be used to comply with the SSBJ’s Climate Standard.
The SSBJ decided to clarify certain points where views diverged and have voted in favor to issue the ED. The comment period ends on March 25, 2026. The ED is available from the page below.
https://www.ssb-j.jp/jp/domestic_standards/exposure_draft/y2026_practical/2026-0122.html
The ED is only available in the Japanese language. For the convenience of English speakers, the SSBJ Secretariat issued a summary of this ED in English.