✅ General Disclosures – Covering core sustainability risks and opportunities.
✅ Climate-related Disclosures – Based on IFRS S2, guiding companies on climate risk reporting.
✅ Application Standard – Outlining general reporting requirements.
The graphic below shows how they relate to the ISSB standards with updated correspondence tables to come shortly.
These standards are expected to apply to companies listed on the Tokyo Stock Exchange’s Prime Market, reinforcing Japan’s commitment to transparent ESG reporting and international alignment.
???? Regulatory adoption is anticipated soon, with additional guidance expected for companies navigating these new requirements.
https://www.linkedin.com/posts/david-carlin7_climate-climaterisk-climatedisclosure-activity-7303316489896382464-4Ctb/?utm_source=share&utm_medium=member_android&rcm=ACoAAAhnWjYBSW7Y30gCp0R6Nxhk8i3rgp6SuBAGreat to see Japan taking an important step in advancing corporate sustainability reporting! ????????