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What are SSBJ’s Standards?

The Sustainability Standards Board of Japan (SSBJ) developed its first sustainability disclosure standards in March 2025, aligning them with the ISSB's IFRS Sustainability Disclosure Standards. These standards require companies to disclose information on Governance, Strategy, Risk Management, and Metrics & Targets, covering core sustainability risks and climate-related disclosures. The SSBJ standards are set to become mandatory for large listed companies in Japan, with voluntary adoption starting in the fiscal year ending March 2026, and mandatory application for the largest firms beginning in the fiscal year ending March 2027.  

Source: S&P Global, [October 2025]. For illustrative purposes.

Compliance Requirements

The SSBJ disclosure standards adopt a phased approach for mandatory disclosure:

  • Prime Market-listed companies with a market cap of 3 trillion yen or more will be required from the fiscal year ending March 2027
  • Prime Market-listed companies with a market cap of 1 trillion yen or more will be required from the fiscal year ending March 2028
  • Prime Market-listed companies with a market cap of 500 billion yen or more will be required from the fiscal year end of March 2029

How We Help

We empower organizations on their sustainability reporting journey with robust data insights, specialist analyst support and streamlined workflow tools. Our comprehensive services begin with an assessment of your operational structure, sustainability strategy, and climate data, helping you to efficiently meet the SSBJ reporting requirements.

Getting Started with SSBJ Reporting

SSBJ Requirements Gap Analysis

Conduct a comprehensive gap analysis against SSBJ reporting requirements and identify priority focus areas.

Audit-ready GHG Emissions

Quantify & develop Scope 1, 2 & 3 emissions inventories aligned with global standards.

Provide PCAF-aligned Scope 3 – Financed Emissions assessment for financial institutions.

Governance

Enhance sustainability-related governance structures and build the foundation for long-term sustainability.

Risk & Opportunity Analysis

Identify and manage climate-related risks & opportunities to build business resilience.

Transition Planning

Define a clear, forward-looking transition plan with insights into climate strategies and actions.

Reporting and Disclosures

Prepare report structures aligned with SSBJ guidelines, enabling clear communication of sustainability information.

Beyond the Basics

Building on these foundations, we also support companies in developing sustainability strategies that ensure regulatory compliance, strengthen investor confidence, and provide a competitive edge through proactive risk management and integration. At the same time, we help organizations establish clear pathways and milestones for achieving net-zero emissions, aligning their metrics and targets with international frameworks and global best practices.

Capacity Building and Upskilling

Familiarize and upskill teams on key climate and sustainability reporting concepts to raise awareness and build trust with internal stakeholders. This can include: 

  • E-learning modules tailored for your company 
  • On-Site or Virtual workshops
  • Board of Director Training on Sustainability Topics 
  • Internal or External engagement support

SSBJ Reporting Webinar Series

Japan is entering a pivotal phase in sustainability disclosure with the rollout of the Sustainability Standards Board of Japan (SSBJ) framework, aligned with IFRS S1 and S2. To support both financial and non-financial corporations, S&P Global will host a two-part webinar series designed to inform and educate the market, share global best practices, and showcase how our data and analytics can accelerate compliance and strategic value.

Please register using this link: 

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