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

SSBJ Standards

Title Date
SSBJ Issues Practical Sustainability Disclosure Standard Regarding the Use of Disclosures under the Japanese GHG Reporting System When Complying with the SSBJ’s Climate Standard 2026/6/11

SSBJ amends three Sustainability Disclosure Standards as part of “Amendments to Greenhouse Gas Emissions Disclosures” in response to the ISSB’s Amendments to IFRS S2

2026/3/13

SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan

2025/3/5

SSBJ Standards are available in the Japanese language only. Nevertheless, for the convenience of English speakers, the “Schedule of Differences between ISSB Standards and SSBJ Standards” and “Table of Concordance between ISSB Standards and SSBJ Standards” are published in the English language as well.

Whenever ISSB Standards or SSBJ Standards are newly issued or amended, the “Schedule of Differences between ISSB Standards and SSBJ Standards”  will be updated after the contents have been confirmed by the Financial Accounting Standards Foundation (FASF), the parent organization of the Sustainability Standards Board of Japan (SSBJ), and the IFRS® Foundation, the parent organization of the International Sustainability Standards Board (ISSB).

Latest Version

Comparison of ISSB Standards and SSBJ Standards(as of March 31, 2026)

Table of Concordance between ISSB Standards and SSBJ Standards(as of March 31, 2026)

Please refer to the NOTICE here.