Amendment to Japan’s Sustainability Disclosure Standards Notice
Overview
The Financial Services Agency conducted a public comment process on a partial amendment to the notice designating sustainability disclosure standards from June 24 to July 24, 2026, and received four comments. The amended notice was promulgated and applied on September 15, 2026, with an overview of the comments and the Financial Services Agency’s views in Appendix 1 and the specific amendments in Appendix 2.
Key points
- Comments were solicited from June 24 to July 24, 2026.
- Four comments were received regarding this matter.
- The amended notice will be promulgated and applied as of September 15, 2026.
Overview
The Financial Services Agency broadly solicited comments on a partial amendment to the Notice Designating Sustainability Disclosure Standards Stipulated in Article 19-9, Paragraph 5 of the Cabinet Office Ordinance on Disclosure of Corporate Information and Other Matters (Financial Services Agency Notice No. 3 of 2026). The subject was an amendment to the notice designating sustainability disclosure standards, and the responses to the comments received and the amendment details have been published.
Impact
The amended notice will be promulgated and applied as of September 15, 2026.
Details
Comments were solicited from Wednesday, June 24, 2026, to Friday, July 24, 2026, and four comments were received. The Financial Services Agency explained that it would refrain from responding to comments not directly related to this matter. An overview of the comments concerning this matter and the Financial Services Agency’s views on them are provided in Appendix 1, while the specific amendment details are provided in Appendix 2.
The subject of the amendment is the Notice Partially Amending the Notice Designating Sustainability Disclosure Standards Stipulated in Article 19-9, Paragraph 5 of the Cabinet Office Ordinance on Disclosure of Corporate Information and Other Matters (Financial Services Agency Notice No. 3 of 2026). The responsible office is the Corporate Disclosure Division of the Planning and Market Bureau.