Scope
All listed companies (annual securities report filers)
Japan · regulation
Annual securities report sustainability section
Cabinet Office Ordinance on Disclosure (annual securities report / yuho), FY2023
In forceApplies 2023-03-31
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 sustainability section in the yuho: governance and risk-management disclosure for all companies; strategy and metrics/targets where material; mandatory human-capital and diversity indicators.
Core obligations
Sustainability section: governance + risk management (mandatory); strategy + metrics/targets (where material); human-capital/diversity indicators
Dictionary
Terms defined in this law
Reviewed legal terms will appear here.
Claims
Claims connected to this source
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