SSBJ Standards

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.

Title	Date
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.

Schedule of Differences between ISSB Standards and SSBJ Standards

Table of Concordance between ISSB Standards and SSBJ Standards

The contents of the “Schedule of Differences between ISSB Standards and SSBJ Standards” have been confirmed by the Financial Accounting Standards Foundation (FASF), the mother organization of the SSBJ, and the IFRS® Foundation, the mother organization of the International Sustainability Standards Board (ISSB).