Japan: SSBJ sustainability standards for listed companies
In 2025 the Sustainability Standards Board of Japan (SSBJ) published a general standard and a climate standard, aligned with the ISSB standards. The Financial Services Agency plans to make them mandatory on a phased basis for companies on the TSE Prime Market, starting with those with the largest market capitalisation, with external assurance to follow.
At a glance
- Legal reference
- Standards of the Sustainability Standards Board of Japan (March 2025), aligned with ISSB IFRS S1 and S2
- Jurisdiction
- European Union
- Area
- EU–Japan: trade and sustainability
- Status
- Forthcoming
- Last reviewed
Every date for Japan: SSBJ standards
- Publication of the SSBJ standards
- Expected obligation for Prime companies with a market capitalisation of at least ¥3 trillion (financial years ending March 2027) in 157 days
- Expected extension to companies with a market capitalisation of at least ¥1 trillion in 523 days
- Expected extension to companies with a market capitalisation of at least ¥500 billion in 888 days
Companies listed on the Prime Market, starting with those with a market capitalisation of at least ¥3 trillion; by extension, European suppliers asked for Scope 3 emissions data.
How we helpSustainability & Environmental Transition →- 01Prepare for emissions data requests from Japanese customers
- 02Reuse data collected for CSRD and VSME in an ISSB-compatible format
Frequently asked questions on Japan: SSBJ standards
In 2025 the Sustainability Standards Board of Japan (SSBJ) published a general standard and a climate standard, aligned with the ISSB standards. The Financial Services Agency plans to make them mandatory on a phased basis for companies on the TSE Prime Market, starting with those with the largest market capitalisation, with external assurance to follow.
Companies listed on the Prime Market, starting with those with a market capitalisation of at least ¥3 trillion; by extension, European suppliers asked for Scope 3 emissions data.
5 Mar 2025: Publication of the SSBJ standards; Mar 2027: Expected obligation for Prime companies with a market capitalisation of at least ¥3 trillion (financial years ending March 2027); Mar 2028: Expected extension to companies with a market capitalisation of at least ¥1 trillion; Mar 2029: Expected extension to companies with a market capitalisation of at least ¥500 billion.
The next milestone is Mar 2027: Expected obligation for Prime companies with a market capitalisation of at least ¥3 trillion (financial years ending March 2027).
Prepare for emissions data requests from Japanese customers; Reuse data collected for CSRD and VSME in an ISSB-compatible format.
Other rules in the same area
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