| Yasunobu Kawanishi | Chair, Accounting Standards Board of Japan |
| George Iguchi | Chief Corporate Governance Officer, Executive Director, Nissay Asset Management Corporation |
| Koji Oki | General Manager, Sustainability Section, Corporate Planning Dept. Mitsui Sumitomo Insurance Co., Ltd. General Manager, Sustainability Section, Corporate Planning Dept. MS&AD Insurance Group Holdings, Inc. |
| Yasuhiko Katsube | General Manager, ESG Office, Corporate Management & Planning Unit, Tokyo Electric Power Company Holdings, Inc. |
| Ruriko Kawanabe | Executive Director, Head of SDGs Promotion Office, Corporate Planning Dept., Daiwa Securities Group, Inc. |
| Katsuya Kikuchi | Associate Director, Head of Responsible Investment Department, Tokio Marine Asset Management Co.,Ltd. |
| Chika Saka | Professor, Kwansei Gakuin University |
| Yukari Takamura | Professor, Institute for Future Initiatives, The University of Tokyo |
| Tatsuya Takeda | General Manager, Corporate Sustainability Dept., Sumitomo Mitsui Banking Corporation |
| Emi Chujo | Board Member, Accounting Standards Board of Japan |
| Takako Fujimoto | Partner, Deloitte Touche Tohmatsu LLC |
| Yasuhide Miyake | General Manager, Accounting & Finance Div., Nippon Steel Corporation |
| Yoichi Mori | Technical Director, The Japanese Institute of Certified Public Accountants |
(as of April 1, 2022)