SSBJ consultation on IFRS-compliant sustainability reporting standards

On 5 April 2024, the Sustainability Standards Board of Japan (SSBJ) released a summary of the differences between (i) the three exposure drafts it published on 29 March 2024 as part of a public consultation (deadline for responses: 31 July 2024) and (ii) the ISSB’s first two IFRS standards in this area (IFRS Sustainability Disclosure Standards), accompanied by a concordance table, since the SSBJ has largely aligned its proposals on the IFRS standards.