Chapter 08 · Finance, data & evidenceSustainability Language
New **"Sustainability Information"** section in the Annual Securities Report (有価証券報告書): **Governance, Risk Management** mandatory for all in-scope; **Strategy and Metrics & Targets** required **where material** (重要性が高い場合).
Definition
New **"Sustainability Information"** section in the Annual Securities Report (有価証券報告書): **Governance, Risk Management** mandatory for all in-scope; **Strategy and Metrics & Targets** required **where material** (重要性が高い場合).
References
Japandisclosure
New **"Sustainability Information"** section in the Annual Securities Report (有価証券報告書): **Governance, Risk Management** mandatory for all in-scope; **Strategy and Metrics & Targets** required **where material** (重要性が高い場合).
SSBJ Standards + FIEA mandatory amendmentFIEA amendment (Cabinet Order, in force 15 Jul 2026) · verified 2026-08-22
Overview
The overview for this term is being prepared.