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SSBJ · ISSB · Japan Sustainability Disclosure

SSBJ Compliance, Made Simple

Japan's Sustainability Standards Board (SSBJ) is introducing mandatory sustainability disclosures aligned with ISSB standards. Our Tokyo-based team and AI platform help you meet these requirements efficiently.

SSBJ mandatory disclosure begins FY 2027 for prime-listed companies

We're working with a select number of Prime Market companies preparing for SSBJ compliance.

What is the SSBJ?

Japan's sustainability reporting framework

The Sustainability Standards Board of Japan (SSBJ) has developed disclosure standards aligned with the ISSB's IFRS S1 and S2. These standards will become mandatory for companies listed on the Tokyo Stock Exchange Prime Market.

SSBJ standards require disclosure on governance, strategy, risk management, and metrics & targets — with Japan-specific considerations for climate transition plans and value chain emissions.

SSBJ Timeline

March 2025

Final SSBJ standards published (SSBJ-1, SSBJ-2, SSBJ-3).

FY 2027 (April 2027)

Mandatory for Prime Market companies with market cap ≥ ¥3 trillion. Reports due in 2028.

FY 2028 onward

Phased expansion to additional Prime Market and Standard Market companies.

Key SSBJ Requirements

Built on the ISSB framework with Japan-specific adaptations.

SSBJ-1: General Requirements

Core framework for preparing and presenting sustainability-related financial disclosures, including materiality and reporting boundaries.

SSBJ-2: Climate Disclosures

Climate-related risks and opportunities, transition plans, Scope 1/2/3 emissions, and scenario analysis aligned with TCFD recommendations.

SSBJ-3: Sector-Specific Metrics

Industry-specific disclosure requirements based on SASB standards, tailored for sectors listed on the Japanese exchanges.

Value Chain & Scope 3

Detailed Scope 3 emissions reporting across all relevant categories, with supply chain data collection and estimation methodologies.

How Socious Report Helps

Tokyo-based team with deep expertise in Japanese sustainability disclosure requirements.

Bilingual Support

Native Japanese and English support. We understand the nuances of SSBJ standards and can help you navigate FSA and TSE requirements.

AI-Powered Data Collection

Automated Scope 1/2/3 data collection, climate scenario analysis, and TCFD-aligned narrative generation — reducing manual effort by up to 80%.

Assurance-Ready Reports

Blockchain-verified records provide tamper-proof evidence for third-party assurance, meeting the evolving audit requirements for SSBJ disclosures.

Get Your SSBJ Readiness Assessment

We'll evaluate your disclosure requirements, identify gaps, and deliver a clear path to SSBJ readiness.

As Seen In

NikkeiMainichi ShimbunThe Japan Times

Frequently Asked Questions

When does SSBJ reporting become mandatory?

SSBJ standards become mandatory from FY 2027 for companies listed on the Tokyo Stock Exchange Prime Market. Reports will be due in 2028. Our team is based in Tokyo and works directly with organizations preparing for this deadline.

How does Socious Report handle SSBJ and CSRD together?

Our framework mapper lets you input data once and see compliance status across SSBJ, CSRD, GRI, and ISSB simultaneously. For companies subject to both Japanese and EU requirements, this eliminates duplicate reporting work.

Do you have Japanese-speaking specialists?

Yes. Our team is headquartered in Tokyo with bilingual specialists who understand both SSBJ requirements and FSA/TSE regulatory expectations. All reports and communications can be delivered in Japanese.

How does your AI handle Scope 3 for Japanese supply chains?

Our supplier portal collects verified emissions data directly from your suppliers. For Japanese supply chains, we support both English and Japanese data collection workflows, with verification credentials attached to every submission.

Is our sustainability data kept in Japan?

We offer APAC data residency options. All data is encrypted at rest and in transit, with role-based access control and full audit logging.

Prepare for SSBJ compliance today

We work with a select number of companies each quarter. Get your readiness assessment — we'll identify your gaps and recommend a clear path to SSBJ readiness.