SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan
SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan
The Sustainability Standards Board of Japan (SSBJ) was established in July 2022 to develop sustainability disclosure standards to be applied in Japan and to contribute to the development of international sustainability disclosure standards, following the establishment of the International Sustainability Standards Board (ISSB).
In developing the sustainability disclosure standards, in order to ensure that its standards would be developed in a way that the information disclosed in accordance with its standards would achieve international comparability, the SSBJ decided, as its basic policy, to align its sustainability disclosure standards with the ISSB’s IFRS Sustainability Disclosure Standards (ISSB Standards), and has held extensive discussions.
The SSBJ is pleased to announce today the issuance of its inaugural sustainability disclosure standards (SSBJ Standards), comprising the following three Sustainability Disclosure Standards, which were approved for issuance at the 49th Board Meeting on February 19, 2025:
Universal Sustainability Disclosure Standard “Application of the Sustainability Disclosure Standards” (Application Standard)
Theme-based Sustainability Disclosure Standard No. 1 “General Disclosures” (General Standard)
Theme-based Sustainability Disclosure Standard No. 2 “Climate-related Disclosures” (Climate Standard)
SSBJ Standards are available in the Japanese language only. Nevertheless, for the convenience of English speakers, the overview of SSBJ Standards is available in the English language. In addition, the schedule of differences and the table of concordance between ISSB Standards and SSBJ Standards in the English language will be published shortly.
About SSBJ Standards (the overview of SSBJ Standards in English)