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Japan

Sustainibility Disclosure Agreements

Overview

Japan’s financial authorities and stock exchange are putting climate on the balance sheet. TCFD-style disclosure is already expected from top-listed companies, with more changes on the horizon.

Who Does This Affect?
  • Prime Market companies listed on the Tokyo Stock Exchange

Why Is This Being Introduced?
  • To align with international TCFD disclosures and increase climate data quality

What's Required?
  • Comply-or-explain disclosures of scope 1 and 2 emissions

When Is This Happening?
  • Effective from April 2022

Where is Reporting Submitted?
  • Integrated annual reports

Where is Reporting Submitted?

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