Chapter 08 · Finance, data & evidenceSustainability Language
Scope 1/2 mandatory
Definition
; **Scope 3 required where material** (FS follows SSBJ with reliefs).
References
Japankpi
; **Scope 3 required where material** (FS follows SSBJ with reliefs).
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.