www.jpx.co.jp/reit-if/column/esg/011.html
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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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About this page
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.
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