Universal Sustainability Disclosure Standards — Application

Meaning statusIndexedSource recordDirect document linkedWhy these are different

Definition

, "General Disclosures", "Climate-related Disclosures" — the three final SSBJ standards (IFRS S1/S2-aligned, with Japan options).

Japandocument

, "General Disclosures", "Climate-related Disclosures" — the three final SSBJ standards (IFRS S1/S2-aligned, with Japan options).

SSBJ Standards + FIEA mandatory amendmentSSBJ Standards (issued 5 Mar 2025) · verified 2026-08-22Official text

The overview for this term is being prepared.