November 30, 2020
Financial Services Agency
Comment letter on the IFRS Foundation Consultation Paper on Sustainability Reporting
The IFRS Council of Japan(*), in which the Financial Services Agency（FSA) and the Financial Accounting Standards Foundation (FASF) serve as the secretariat, has submitted a comment letter on the IFRS Foundation Consultation Paper on Sustainability Reporting, published on September 30, 2020.
For our comment letter, please find below.
Our Comment on the Consultation Paper on Sustainability Reporting
(*)The IFRS Council of Japan is a conference body for the purpose of gathering and exchanging the opinions of Japanese market participants related to International Financial Reporting Standards (IFRS) and comprises nine organizations (Japan Business Federation (JBF), Japanese Institute of Certified Public Accountants (JICPA), Japan Exchange Group/Tokyo Stock Exchange, Inc. (JPX/TSE), Securities Analysts Association of Japan (SAAJ), Accounting Standards Board of Japan (ASBJ), Financial Accounting Standards Foundation (FASF), Financial Services Agency (FSA), Ministry of Economy, Trade and Industry (METI), and Ministry of Justice (MOJ)) For discussing and submitting the comment letter on the consultation paper, a working group was formed under the Council, and in addition to the nine organizations mentioned above, seven organizations (Government Pension Investment Fund (GPIF), Japanese Bankers Association (JBA), Japan Securities Dealers Association (JSDA), Life Insurance Association of Japan (LIAJ), General Insurance Association of Japan (GIAJ), Japan Investment Advisers Association (JIAA), and Ministry of the Environment (MOE)) participated as observers and the Council collected and exchanged their opinions.
Financial Services Agency
Corporate Accounting and Disclosure division, Policy and Markets Bureau
- Laws & RegulationsPage list
- Name of Laws and Regulations(PDF)
- Financial Instruments and Exchange Act
- Recent Changes
- Public Comment
- No Action Letter System
- Procedures concerning Foreign Account Management Institutions
- PrinciplesPage list
- Strategic Directions and Priorities
- Progress and Assessment of the Strategic Directions and Priorities
- Policy Approaches to Strengthen Cyber Security in the Financial Sector
- Financial Monitoring Policy
- AnnouncementsPage list
- Press Conferences
- Press Releases
- Official Statements
- Great East Japan Earthquake-Related Information
- The Earthquake Centered in the Kumamoto Region of Kumamoto Prefecture 2016-Related Information
- List of Institutions
- For those engaging in High Speed Trading
- To Operators of Specially Permitted Businesses for Qualified Institutional Investors, etc.