FIEA / SSBJ Japan
Financial Instruments and Exchange Act — Cabinet Office Ordinance on Disclosure (SSBJ Standards mandate)
Sujet : publication ESG · Niveau : national
Aujourd’hui
Ordinance amended 20 Feb 2026: SSBJ mandatory for Prime ≥¥3tn from FY Mar 2027, ≥¥1tn Mar 2028, ≥¥500bn Mar 2029.
Résumé
Le Japon rend obligatoires les normes SSBJ (fondées sur IFRS S1/S2) dans le rapport annuel des grandes sociétés du marché Prime. Les sociétés de plus de 3 000 Md¥ de capitalisation commencent à l'exercice clos en mars 2027, celles de plus de 1 000 Md¥ en 2028. Une assurance limitée est prévue un an après.
Qui est concerné
- Chiffre d’affaires
- not specified (avg market cap ≥¥3tn, then ≥¥1tn, ≥¥500bn)
- Effectif
- non précisé
- Cotée en bourse
- cotées seulement
- Secteurs
- All sectors
- Activités déclencheuses
- TSE Prime Market listing
- Filing an Annual Securities Report
- Average market cap above phase threshold
- Portée hors territoire
- Non
Scope 3 under SSBJ climate standard requires value-chain emissions data, including from overseas suppliers.
- Exemples
- Japanese automaker on TSE Prime, cap > ¥3tn
- Electronics group on Prime, cap ¥1-3tn
- Trading house with China sourcing
Ce que la loi exige
- Disclose sustainability and climate info under SSBJ Standards in the Annual Securities Report
- Report Scope 1, 2 and 3 GHG emissions with climate risks and opportunities
- Obtain limited assurance from the year after first application (planned)
- Use 2-year relief allowing sustainability info to be filed after financial statements
Sanctions
FIEA: false statements in securities reports up to 10 yrs prison and/or ¥10m fine; companies up to ¥700m. Safe harbor planned.
Ce que cela change pour un fournisseur en Chine
Japanese buyers subject to SSBJ must report Scope 3. Chinese Tier 1 suppliers will receive requests for product carbon data and Scope 1-2 figures from 2026-2027.
Preuves attendues
- Scope 1-2 GHG inventory (ISO 14064 or GHG Protocol)
- Product carbon footprint for supplied parts
- Energy and electricity source data
Niveaux : Tier 1-2