Jurisdiction
For products sold in Japan
Law Summary
Developed by Japan’s Sustainability Standards Board (SSBJ) and aligned with ISSB standards (IFRS S1 & S2), these mandatory rules require disclosure of sustainability-related risks and opportunities, initially focusing on climate. Phased implementation begins with the largest listed companies reporting on GHG emissions and climate strategy.
Law Obligation
- Companies must report their global energy use and carbon emissions in annual reports.
- Organizations must disclose energy efficiency actions taken during the reporting year.
- Businesses must include intensity metrics relating to emissions.