Sustainability
Decarbonization, circular economy, and supply chain due diligence
SSBJ Handbook Revised on Partial Compliance
Japan's SSBJ revised its handbook on disclosure when not fully complying with SSBJ standards to Ver. 2.0 on July 31, 2026; the handbook carries no legal force.
ESG Acronyms: Quick Guide
55 sustainability acronyms, from CBAM and SSBJ to TCFD, TNFD and ESRS, grouped into eight areas with formal names, legal status, timing and factory impact.
FSA: Independent Assurance and ISSA 5000 for SSBJ
Japan's FSA aligned the SSBJ notice with the ISSA 5000 adoption date on May 19, 2026, and the new Assurance Subcommittee held its first meeting.
GX-ETS: Emission Calculation and Reporting Guide 2026
Japan's GX-ETS becomes mandatory in April 2026 above 100,000 tonnes CO2. The first-year workflow, from inventory to third-party verification and SSBJ fit.
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
A free AI diagnostic tool lets TSE Prime companies gauge readiness for SSBJ disclosure standards, which apply from the fiscal year starting April 2027.
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 climate risk disclosure: estimating the financial impact of transition and physical risks, the pathways that matter for manufacturers, and SSBJ/ISSB fit.