Japan
The PRI welcomes the Sustainability Standards Board Japan’s Exposure Drafts, which have been developed in response to the International Financial Reporting Standards (IFRS) S1 and S2 disclosure standards. The proposed Japanese standards are largely aligned with the international standards, which is encouraging as it allows for interoperability across regions. We propose recommendations to ensure greater functional alignment with IFRS S1 and S2, such as on items made conditional that were required in IFRS S1 and S2 and timely reporting.
