SSBJ No.2 guide

Japan’s Sustainability Standards Board (SSBJ) has introduced the SSBJ No.2 Climate-related Disclosures Standard, its adaptation of IFRS S2, to bring consistent, investor-focused reporting to listed companies on the Tokyo Stock Exchange and beyond.

Whether you are an institutional investor, asset manager, or ESG professional, this guide provides a clear, clause-by-clause overview of what the SSBJ Climate Standard requires and how it connects to global frameworks. Inside, you’ll find:

• A practical breakdown of the four disclosure pillars: governance, strategy, risk management, and metrics & targets
• Guidance on Scope 1, 2, and 3 emissions reporting (including financed emissions)
• Details on scenario analysis, transition plans, and internal carbon pricing
• Insights on phased implementation, transition reliefs, and assurance readiness
• How Emmi’s Carbon Diagnostics platform supports accurate, auditable reporting across Japanese holdings

Whether you’re preparing to engage Japanese companies, integrate SSBJ data into risk workflows, or enhance your stewardship approach, this guide is an essential starting point.