ESG disclosure (sustainability disclosure) in accordance with SSBJ standards is expected to be phased in from the fiscal year ending March 31, 2027.
Many of you may be thinking, "I somehow know that the wave of mandatory disclosure is coming, but I don't know exactly when or how to start preparing for it."
This new mandatory requirement compels companies to take an approach that is “completely different” from the previous voluntary disclosure in sustainability reports.
This goes beyond simply adding more items to securities reports; it involves “the rigor of an institutionally guaranteed system, as opposed to voluntary assurance,”
and “the requirement to conduct the non-financial information disclosure process in complete parallel with financial reporting,”
meaning that departments responsible for disclosure and data control must prepare for unprecedented new operational practices.
In this seminar, we will invite Masahiko Inoue, CPA, former head of non-financial information and sustainability assurance division at Deloitte Touche Tohmatsu LLC
, who is currently involved in the forefront of sustainability as an external auditor of Toray Industries, Inc.
How should we proceed with disclosure in accordance with SSBJ standards in the future? From the initial preparation of "where to start",
how to overcome the overcrowded schedule that goes on concurrently with financial closing, the scope of data collection that the field should tackle, and
"how to keep data properly and create a system to compile data" for future audit compliance, the whole picture of the practice will be thoroughly explained step by step.

