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
On June 11, 2026, the Sustainability Standards Board of Japan (“the SSBJ”) issued Practical Sustainability Disclosure Standard No. 1, “Disclosures when Complying with ‘the Climate Standard’ Using GHG Emissions Measured and Reported in Accordance with the GHG Reporting System under the Japanese Act on Promotion of Global Warming Countermeasures” (hereinafter referred to as “the Practical Standard”).
The Act on Promotion of Global Warming Countermeasures (hereinafter referred to as “the Act”) requires certain entities to report GHG emissions measured and reported in accordance with the GHG Reporting System. Such entities are required to report certain types of GHG emissions corresponding to Scope 1 (direct) GHG emissions and market-based Scope 2 (indirect) GHG emissions to the Japanese government.
Stakeholders in Japan that have applied or are in the process of applying SSBJ Standards have informed the SSBJ that divergent views exist regarding whether and, if so how, the GHG emissions measured and reported under the GHG Reporting System under the Act can be used to comply with the SSBJ’s Climate Standard.
The Practical Statement clarifies certain points where divergent views exist. The Practical Standard is available from the page below:
https://www.ssb-j.jp/jp/ssbj_standards/2026-0611.html
The Practical Standard is available in the Japanese language only. For the convenience of English speakers, the SSBJ Secretariat issued an overview of the Practical Standard in English: