Japanese Sustainability Disclosure Standards

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.

Standards and/or certifications that may apply

  • Certified B Corporation logo
  • Carbon Reduction Label logo
  • Environmental Product Declaration logo