Climate Reporting Compliance for Japanese Enterprises
Prepare for SSBJ mandatory sustainability disclosures
15+
Markets
1,000+
Integrations
CSIRO
Backed AI
$473B+
Data Analysed
Regulatory requirements
SSBJ Sustainability Disclosure Standards
Japan is introducing mandatory sustainability disclosures through the Sustainability Standards Board of Japan (SSBJ), aligned with ISSB standards. The Financial Services Agency (FSA) will require prime-listed companies on the Tokyo Stock Exchange to include climate disclosures in their annual securities reports from fiscal years ending March 2027.
Who must report
TSE Prime-listed companies with market capitalisation of JPY 3 trillion or more from fiscal years ending March 2027. Expected extension to all Prime-listed companies (approximately 1,800 entities) from March 2028. Standard-listed and Growth-listed companies expected to follow.
Penalties
FSA enforcement under the Financial Instruments and Exchange Act, including administrative actions, surcharges, and criminal penalties for material misstatements in securities reports.
Frameworks
Key compliance deadlines
SSBJ established
The Sustainability Standards Board of Japan was established under the IFRS Foundation to develop Japan-specific sustainability disclosure standards aligned with ISSB.
SSBJ exposure drafts published
SSBJ published exposure drafts of its sustainability disclosure standards for public consultation, closely aligned with IFRS S1 and S2.
Final standards issued
SSBJ finalised its sustainability disclosure standards, providing the basis for mandatory reporting requirements.
Mandatory reporting begins
Largest TSE Prime-listed companies (JPY 3T+ market cap) begin mandatory sustainability disclosures in their annual securities reports.
Expanded scope
Mandatory reporting expected to extend to all TSE Prime-listed companies.
How Avarni helps you comply
Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.
Scope 1, 2 & 3 Emissions
Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.
Framework Reporting
Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.
Audit-Ready Outputs
Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.
1,000+ Integrations
Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.
AI-Powered Analysis
CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.
Real-Time Dashboard
Track your progress with live emissions data, compliance status, and supplier mapping.
Our Japan presence
Office Address
Marunouchi Trust Tower Main 15F, 1-8-3 Marunouchi, Chiyoda-ku, Tokyo 100-0005
Phone
03-6810-2400
Our Japan Team
Our Japan team combines expertise in SSBJ and ISSB standards with a deep understanding of Japanese corporate governance and securities reporting requirements.
“Integrating climate disclosures into our yuho was a complex undertaking given our global supply chain. Avarni's structured approach to Scope 3 measurement gave us auditable data we could confidently include.”
Tanaka Hiroshi
General Manager, Sustainability Division, Nippon Advanced Materials Corp
Get compliant before March 2027
Don't wait until the last minute. Start your Japan compliance journey today.
Or call us to speak with a Japan compliance specialist