Sustainability
Decarbonization, circular economy, and supply chain due diligence
SSBJ Handbook Revised on Partial Compliance
Japan's Sustainability Standards Board (SSBJ) revised its handbook on disclosure when not fully complying with SSBJ standards to Ver. 2.0 on July 31, 2026, prompted by a May advisory. The handbook is not the SSBJ standard itself and carries no legal force.
ESG Acronyms: Quick Guide
A practical guide to 55 sustainability acronyms, including CBAM, SSBJ, TCFD, TNFD, and ESRS, organized across eight areas with formal names, legal status, timing, and manufacturing impact.
FSA: Independent Assurance and ISSA 5000 for SSBJ
On May 19, 2026, Japan's Financial Services Agency amended the SSBJ notice to align its effective date with the ISSA 5000 adoption date (March 13). On May 25, the newly established Assurance Subcommittee held its inaugural meeting, marking a concrete step toward formalizing independent assurance frameworks for sustainability disclosure in Japan.
GX-ETS: Emission Calculation and Reporting Guide 2026
Japan's GX Emissions Trading System (GX-ETS) launches as a mandatory scheme in April 2026, targeting GX League member companies with annual CO₂ emissions exceeding 100,000 tonnes (approximately 300–400 companies). This guide covers the end-to-end operational workflow for the first year of compliance, from inventorying emission sources and selecting calculation methods to third-party verification and integrated design with SSBJ disclosure.
SSBJ & CBAM: Dual 2026 Mandate for Disclosure/Carbon Cost
SSBJ disclosure and CBAM carbon costs both take effect in 2026. Shared supply chain emissions data will determine response efficiency.
SSBJ: 3 Key Preparations for Suppliers by April 2027
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.
SSBJ Disclosure: Japan Mandate Prep Overview
SSBJ standards were finalized in March 2025; the February 2026 Cabinet Office Ordinance confirmed FY2027 mandatory rollout for Prime firms over JPY3tn.
TCFD: Financial Impact and Physical Risk Quantification
TCFD framework-based climate risk disclosure requires estimating the financial impact of transition and physical risks on financial statements. This work — which is also essential for compliance with SSBJ and ISSB standards — involves organizing the conceptual approach and the specific impact pathways for manufacturers.