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Supplier Engagement for Responsible Procurement: Effective Use of SAQ and Strategies for Transitioning to More Advanced Operations
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Practical Issues for Regional Financial Institution Considering TNFD Disclosure: Implications Gained from the Initiatives of the Bank of the Ryukyus
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A complete look at the revision of the European Sustainability Reporting Standard (ESRS) - The impact of the simplification of the CSRD on Japanese companies and practical responses
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The Importance of Long-Term Climate and ESG Responses and Regional Cooperation: The Current State and Future of the World as Revealed by the Global Risks Report 2026
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What is a CO2 Emission factor? An easy-to-understand explanation of the calculation method, SHK system compliance, and the difference between basic and adjusted CO2 emissions factors.
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The latest developments in the discussions regarding the "Japanese emission amount Trading Scheme (GX-ETS)" to begin in fiscal year 2026
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What is the Global Global Warming Countermeasure? Differences with the Energy Conservation Act and Corporate Reporting Obligations
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What is the Logistics Efficiency Act? Explaining the roles of target companies and CLOs and key points for responding
Support desk and guidance links
Integrated Report Links
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Resources
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GHG Protocol Revision Interim Report: How will Scope 3, renewable energy procurement, and avoided emissions change?
ResourcesThe GHG Protocol has served as the basis for global greenhouse gas (GHG) accounting and disclosure since its first edition was published in 2001. The first major revision in about 20 years is currently underway, scheduled to begin in 2024, and discussions are currently at the halfway point.
In light of accounting practices, the spread of renewable energy technologies, and consistency with various decarbonization initiatives, this revision may result in significant changes to renewable energy procurement through non-fossil certificates, J-Credits, direct power purchases (PPAs), the scope and data accuracy of Scope 3 accounting, and the treatment of avoided emissions beyond a company's own emissions.
In this downloadable document, Director Machiba of Zeroboard Research Institute, who is directly involved in the revision discussions as a member of the Technical Working Group (TWG), provides a brief explanation of the background to the revision, the main points of discussion, and its impact on corporate practice.
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Complete CDPs Reorganization: Timeline for Mandatory Implementation and Practical Guidelines
ResourcesIncludes a comparison table of SSBJ, CDPs, and CSRD
What you'll learn from this document
- A framework comparison that allows you to understand the differences and similarities between CSRD, SSBJ, and CDPs at a glance
- The structure of the CDPs questionnaire (13 modules in total) and an overview of the issues that should be covered when preparing your response
- The background behind the high level of alignment between CDPs and ISSB/ CSRD and its impact on Japanese companies
- Zeroboard , which supports CDPs responses, and Zeroboard's CDPs questionnaire response support Service
The CDPs questionnaire covers a wide range of topics, making it difficult to know where to start. This document provides a simple summary of the key points you should know first, including the differences and similarities with the CSRD and SSBJ.
The Contents is easy to use for organizing response policies and sharing information within the company. If necessary, we can also provide support for CDPs responses and guidance on how to proceed with GHG calculations and ESG data preparation, so please feel free to contact us.
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Complete SSBJ Review: Timeline for Mandatory Implementation and Practical Guidelines
ResourcesIncludes a comparison table of SSBJ, CDPs, and CSRD
What you'll learn from this document
- Overview of companies subject to the SSBJ standards, transitional measures, and disclosure schedule
- Comparison of SSBJ Standards and CSRD/ CDPs's Major Frameworks
- Organizing SSBJ disclosure items, focusing on general disclosure/climate-related disclosure
- Image of Zeroboard usage to support SSBJ compliance
This document is SSBJ compliant and is Contents for those who want to get an overall picture of the system.
We have organized the required disclosure Contents and future schedules by focusing on the key points you need to know first.The Contents is easy to use when sharing information within the company about "where to start."
If necessary, we can also provide guidance on how to prepare for disclosure and how to set up the necessary systems, so please make use of this document. -
Complete CSRD Review: Timeline for Mandatory Implementation and Practical Guidelines
ResourcesIncludes a comparison table of SSBJ, CDPs, and CSRD
What you'll learn from this document
- Latest overview and implementation schedule of CSRD (European Corporate Sustainability Reporting Directive)
- Comparison of major frameworks: CSRD, SSBJ, and CDPs
- Overview of the structure and disclosure items of the ESRS (European Sustainability Reporting Standard) (before simplification)
- Zeroboard Supports ESRS Disclosure
This document provides an overview of the CSRD/ESRS based on the previous, pre-simplification ESRS. The simplification (omnibus) proposal is expected to be enacted in January 2026, and its Contents are expected to include the reduction and integration of items from the previous ESRS.
Therefore, understanding the overall picture at this stage will be of great help in correctly interpreting the context and intent of the simplified version that will be published later, and is also essential for smoothly reviewing internal structures and preparing data.Please feel free to use this when understanding the system or explaining it to your employees.
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Supplier Engagement for Responsible Procurement: Effective Use of SAQ and Strategies for Transitioning to More Advanced Operations
-
Practical Issues for Regional Financial Institution Considering TNFD Disclosure: Implications Gained from the Initiatives of the Bank of the Ryukyus
-
A complete look at the revision of the European Sustainability Reporting Standard (ESRS) - The impact of the simplification of the CSRD on Japanese companies and practical responses
-
The Importance of Long-Term Climate and ESG Responses and Regional Cooperation: The Current State and Future of the World as Revealed by the Global Risks Report 2026
-
What is the Global Global Warming Countermeasure? Differences with the Energy Conservation Act and Corporate Reporting Obligations
