Japan issues Exposure Drafts of Sustainability Disclosure Standards

The Sustainability Standards Board of Japan (the SSBJ) has issued the following three Exposure Drafts of the Sustainability Disclosure Standards:

Universal Sustainability Disclosure Standard Exposure Draft ‘Application of the Sustainability Disclosure Standards’;
Theme-based Sustainability Disclosure Standard Exposure Draft No. 1 ‘General Disclosures’; and
Theme-based Sustainability Disclosure Standard Exposure Draft No. 2 ‘Climate-related Disclosures’.

The Exposure Drafts incorporate all requirements in the IFRS Sustainability Disclosure Standards (IFRS S1 General Requirements for Disclosure of Sustainabilityrelated Financial Information and IFRS S2 Climate-related Disclosures) and add, when considered necessary, any jurisdiction-specific options the entity can choose to apply.
The Exposure Drafts are open for comments until 31 July 2024 and may be accessed here.