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

Notice Regarding Access Restrictions to SSBJ Standards from Outside of Japan

March 31, 2025
Sustainability Standards Board of Japan

The Financial Accounting Standards Foundation (FASF) is in a contractual agreement with the IFRS® Foundation. Due to this agreement, the Sustainability Disclosure Standards サステナビリティ開示基準, developed by the Sustainability Standards Board of Japan (SSBJ), are exclusively available within Japan and cannot be accessed or distributed outside of Japan. We appreciate your understanding and cooperation in adhering to these regional access restrictions.