Japan · regulation

Annual securities report sustainability section

Cabinet Office Ordinance on Disclosure (annual securities report / yuho), FY2023

In forceApplies 2023-03-31Verified 2026-08-22

Scope

All listed companies (annual securities report filers)

Penalties

FIEA filing enforcement (correction orders; penalties for false statements)

Last verified

2026-08-22

In plain language

What this law does

Introduced a mandatory Dictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition section in the yuho: governance and risk-management disclosure for all companies; strategy and metrics/targets where material; mandatory Dictionary termHuman CapitalThe knowledge, skills, and health that people accumulate over their lives, enabling them to realise their potential as productive members of society.Read the full definition and diversity indicators.

Core obligations

Dictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition section: governance + risk management (mandatory); strategy + metrics/targets (where material); Dictionary termHuman CapitalThe knowledge, skills, and health that people accumulate over their lives, enabling them to realise their potential as productive members of society.Read the full definition /diversity indicators