Sustainability Standards Board of Japan
Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Notice Regarding the Removal of Access Restrictions to SSBJ Standards from Outside of Japan
February 27, 2026
Sustainability Standards Board of Japan
The Financial Accounting Standards Foundation (FASF) is in a contractual agreement with the IFRS® Foundation. The agreement has recently been amended, resulting in the removal of IP-based access restrictions which had limited access from outside Japan to Sustainability Disclosure Standards サステナビリティ開示基準 developed by the Sustainability Standards Board of Japan (SSBJ).
For copyright information related to Sustainability Disclosure Standards サステナビリティ開示基準, please refer to the Notice below.
Notice
(For reference)
March 31, 2025
Notice Regarding Access Restrictions to SSBJ Standards from Outside of Japan