{"id":18854,"date":"2024-05-22T11:38:30","date_gmt":"2024-05-22T09:38:30","guid":{"rendered":"https:\/\/www.red-on-line.com\/?p=18854"},"modified":"2024-05-22T11:38:45","modified_gmt":"2024-05-22T09:38:45","slug":"japan-public-consultation-for-exposure-drafts-of-the-sustainability-disclosure-standards","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/japan-public-consultation-for-exposure-drafts-of-the-sustainability-disclosure-standards\/","title":{"rendered":"Japan: Public Consultation for Exposure Drafts of the Sustainability Disclosure Standards"},"content":{"rendered":"<div  class=\"strate alignfull\" style=\" background-position: 50% 50%;\"><div class=\"centrage\">\n\n<p>On 29 March 2024, the Sustainability Standards Board of Japan (the SSBJ) published 3 Exposure Drafts and interested parties are invited to submit comments until 31 July 2024. The Sustainability Disclosure Standards were drafted with the understanding that mandatory sustainability reporting requirements would be mandatory for companies listed on the Prime Market of the Tokyo Stock Exchange in the future. The Sustainability Disclosure Standards are drafted according to the IFRS Sustainability Disclosure Standards (IFRS S1 \u201cGeneral Requirements for Disclosure of Sustainability-related Financial Information\u201d and IFRS S2 \u201cClimate-related Disclosures\u201d) and are divided as follows:<\/p>\n\n\n\n<ul><li>Universal Sustainability Disclosure Standard Exposure Draft \u201cApplication of the Sustainability Disclosure Standards\u201d<\/li><li>Theme-based Sustainability Disclosure Standard Exposure Draft No. 1 \u201cGeneral Disclosures\u201d<\/li><li>Theme-based Sustainability Disclosure Standard Exposure Draft No. 2 \u201cClimate-related Disclosures\u201dThe Sustainability Disclosure Standards are published in Japanese but a summary of the differences between the Sustainability Disclosure Standards and the IFRS Sustainability Disclosure Standards was published in English.The Sustainability Standards Board of Japan (SSBJ) was founded in July 2022 as a private-sector entity under the Financial Accounting Standards Foundation (FASF). Its role is to align with the legal framework for sustainability disclosure standards, to be determined by the Financial Services Agency. <\/li><\/ul>\n\n<\/div><\/div>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":27,"featured_media":18855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[685],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Japan: Public Consultation for Exposure Drafts of the Sustainability Disclosure Standards<\/title>\n<meta name=\"description\" content=\"On 29 March 2024, the Sustainability Standards Board of Japan (the SSBJ) published 3 Exposure Drafts and interested parties are invited to submit comments until 31 July 2024.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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