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 

On March 13, 2026, the Sustainability Standards Board of Japan (“the SSBJ”) amended the following three Sustainability Disclosure Standards as part of “Amendments to Greenhouse Gas Emissions Disclosures” :  

• Universal Sustainability Disclosure Standard “Application of the Sustainability Disclosure Standards”
• Theme-based Sustainability Disclosure Standard No. 1 “General Disclosures”
• Theme-based Sustainability Disclosure Standard No. 2 “Climate-related Disclosures”

The SSBJ and the International Sustainability Standards Board (“the ISSB”) have confirmed that SSBJ Standards are designed to provide outcomes functionally aligned with ISSB Standards.  The SSBJ is committed to maintaining this functional alignment.  The Amendments prescribe corresponding changes to SSBJ Standards in response to the issuance of “Amendments to Greenhouse Gas Emissions Disclosures―Amendments to IFRS S2” by the ISSB in December 2025.

The Amendments are only available in the Japanese language.

https://www.ssb-j.jp/jp/ssbj_standards/2026-0313.html

For further information, please also refer to the Press Release.

https://www.ssb-j.jp/en/wp-content/uploads/sites/7/news_release_20260313_e.pdf

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

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）