ISSB:Scope3開示義務化から次の流れへ | Jリート・インフラファンドview 東京証券取引所
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ISSB:Scope3開示義務化から次の流れへ | Jリート・インフラファンドview 東京証券取引所
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This page discusses ISSB's climate disclosure standards IFRS S1 and S2, issued in June 2023, which unify previous TCFD recommendations. GHG emissions will require Scope 1, 2, and 3 disclosure in phases, with Scope 3 becoming mandatory in Japan. Beyond regulatory compliance, companies should actively pursue Scope 4 disclosure—measuring contributions to society-wide emission reductions—to differentiate themselves. Japan's SSBJ plans to finalize Japanese versions of these standards by fiscal 2024, enabling application from April 2025, making 2024 a turning point for climate disclosure.
