Sector Signals
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Sector Signals

Research Notes

Sector analysis of market structure, technology shifts, and corporate strategy — grounded in verified facts.

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3 results — theme: Sustainability — tag: Sustainability Disclosure Clear filter

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Practical Impact Guide to CSRD and CSDDD — Actions Japanese Companies Should Take Now

The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) are beginning to directly affect Japanese companies from 2025 to 2026. This guide systematically covers the revised scope following the Omnibus I amendment, the cascading obligations through supply chains, practical response steps, and alignment with SSBJ standards.

SustainabilityCSRDCSDDD

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SSBJ and CBAM Launch Simultaneously in 2026 — The Dual Challenge of 'Disclosure and Carbon Costs' Facing Japanese Companies

A February 2026 amendment to Cabinet Office ordinances establishes the legal basis for mandatory SSBJ disclosure, while CBAM enters full enforcement in January of the same year. Whether companies can design an integrated response to both regulations around the shared foundation of supply chain emissions data will determine their competitive edge.

SustainabilitySSBJISSB

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SSBJ April 2027 Deadline Looms: Three Preparations Suppliers Must Make Now

Sosius has launched a free AI diagnostic tool, "SSBJ...", for companies listed on the Tokyo Stock Exchange Prime, in preparation for the Sustainability Standards Board of Japan (SSBJ) disclosure standards (applicable from the April 2027 period), enabling companies to easily assess their disclosure readiness.

SustainabilitySustainability DisclosureAI