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Tomoo Machiba, Director of Zeroboard Research Institute, becomes the first Asian to be appointed Vice Chair of the GSSB, the deliberative body for the GRI Sustainability Disclosure Standards.

Through the operation of the council, we contribute to improving consistency with mandatory disclosure standards.

Zeroboard Inc.(Minato-ku, Tokyo; CEO: Michitaka Tokeiji; hereinafter referred to as "the Company"), which supports corporate sustainability management, is pleased to announce that Tomoo Machiba, Director of Zeroboard Research Institute, a News tank under its umbrella, has been appointed Vice Chair of the Global Sustainability Standards Board (GSSB), an independent deliberative body of the Global Reporting Initiative (GRI). He is the first Asian to assume the position of Vice Chair, and his term will be three years, effective April 1, 2026.

Mr. Machiba has served as a GSSB board member since January 2024, and will continue to fulfill her role as a board member while contributing to the operation of the council and the development of the GRI Standards (*).

The Role of the GSSB and Trends in Disclosure

The GSSB, in line with the International Sustainability Standards Board (ISSB) (*2) under the International Sustainability Disclosure Standards (IFRS S), plays a role in developing the GRI Standards, the most widely used voluntary international disclosure standards worldwide, based on established procedures. The Vice-Chair will assist Chair Suzanne Stormer, who also assumed the position on April 1, and will play a role in supporting deliberations and consensus building that take into account the perspectives and expertise of diverse stakeholders.

Sustainability disclosures now encompass both financial risks and opportunities arising from sustainability Issue aimed at investors (IFRS S, SSBJ (*2), etc.) and stakeholder-oriented information disclosures by companies focusing on their social and environmental impacts (GRI, etc.). Companies are increasingly required to address what is known as "double materiality." The GRI Standards are evolving while considering the advancements in digitalization and AI, and enhancing interoperability with global financial disclosure frameworks. They are becoming increasingly important as a globally common corporate disclosure indicator base, connecting with legally mandated European sustainability reporting (CSRD/ESRS (*3)), etc.

Our View and Waiting Room Comments

Mr. Machiba's role as Vice Chairperson is her international role as an individual based on GRI's governance. Discussions on standardization within the Zeroboard Research Institute and in supporting the sustainability management of our client companies.

In addition to providing cloud Service aligned with regulatory trends, our company supports corporate practices by summarizing domestic and international trends and regulations, sharing the latest developments, and providing consulting support for sustainability management. To meet the disclosure and data management needs that span IFRS S and SSBJ, as well as GRI, CSRD(ESRS), CDPs(*4), SBTi(*5), etc., we are building and expanding a platform that also takes into account the perspective of "double materiality," and contributing to the creation of a high-quality information infrastructure under diverse frameworks.

Upon assuming the position, Machiba stated the following:
"The value of the GRI Standards lies in their ability to evolve into the digital and AI era while providing a comprehensive framework for impact-based disclosure. The GSSB is committed to further developing the Standards and contributing to corporate management by clarifying the relationship between impact and risks and opportunities, and by promoting their use in conjunction with the global financial disclosure framework. Enhanced interoperability will provide organizations with trustworthy, high-quality data, forming the foundation for sustainable decision-making worldwide. I am deeply honored to serve as Vice Chair during this important time."

Tomoo Machiba’s profile

After working as a journalist for the Asahi Shimbun, she became involved in supporting corporate and government sustainability strategies internationally. She worked on guideline revisions at the GRI International Secretariat and led eco-innovation policy research at the OECD Directorate for Science, Technology and Industry. At the International Renewable Energy Agency (IRENA), she was in charge of knowledge management of renewable energy technology data from around the world, and at the UAE Federal Government, she was involved in developing strategies and policies for the green economy and climate change response. As Deputy Director of the UN Climate Technology Centre Network (CTCN), she was responsible for supporting technology transfer to developing countries, and returned to Japan in 2021. She served as a partner in charge of decarbonization and ESG at the foreign consulting firm ERM, and became Director of the Zeroboard Research Institute in August 2023. From January 2024, she served as a board member of the Global Sustainability Standards Board (GSSB), and from April 1, 2026, as Vice Chair of the GSSB (terms of office are as determined by GRI). From March 2025, she has been a member of the GHG Protocol Corporate Standards Working Group (TWG). Graduated from Sophia University, Faculty of Letters, Department of Journalism; holds a Master's degree from the Institute of International Development Studies, University of Sussex, UK.


(*1) GRI Standards: Standards that reflect international Best Practice for informing a wide range of stakeholders about the various positive and negative impacts that organizations have on the economy, environment, and society. The first edition of the guidelines was published in 2000. It has evolved since then and was standardized in 2016 (from the GRI website). According to a 2024 KPMG survey, 77% of the world's top 250 companies (96% of companies that disclose sustainability) and 71% of the top 100 companies in each of the 58 countries (79% of companies that disclose sustainability) refer to the GRI Standards (KPMG, Survey of Sustainability Reporting 2024).
https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-japanese-translations/

(*2) ISSB/SSBJ
- ISSB(International Sustainability Standards Board): Established under the IFRS Foundation, this organization develops international standards for corporate sustainability information disclosure. - SSBJ (Sustainability Standards Board of Japan): Established under the Financial Accounting Standards Board (FASF), this domestic organization is responsible for developing sustainability disclosure standards for Japanese companies, while ensuring consistency with ISSB standards.

(*3) CSRD(ESRS)
・CSRD(Corporate Sustainability Reporting Directive): A directive in the European Union (EU) that mandates companies to disclose sustainability information.
ESRS (European Sustainability Reporting Standards): Based on the CSRD, these standards define the Contents and methods of sustainability information that companies should disclose.

(*4) CDPs
CDPs(formerly Carbon Disclosure Project): An international non-profit organization that requests companies and local governments to disclose environmental information such as climate change, water, and forests, and evaluates and scores that information.

(*5) SBTi
SBTi(Science Based Targets initiative): An international initiative to verify and certify whether companies' greenhouse gas emission reduction targets are based on scientific evidence that is consistent with the levels of the Paris Agreement.

Company Overview

Company name: Zeroboard Inc. Inc. (https://www.zeroboard.jp/ )
Location: 10 floor, Sumitomo Fudosan Tokyo Mita South Tower, 3-5-27 Mita Minato -ku, Tokyo
Representative: CEO Michitaka Tokeiji
Established: August 24, 2021
Service: Development and provision of ESG information centralization solution "Zeroboard Sustainability Platform" / Consulting on sustainability management / Operation of Community "All Aboard""All Aboard!"

Overview of Zeroboard Sustainability Platform

This comprehensive cloud solution supports the collection, management, and disclosure of ESG-related data. With a wide range of products, it seamlessly supports the processes required for sustainability management, including ESG disclosure.




  • " Zeroboard " - a cloud Service for calculating GHG (greenhouse gas) emission amount and managing environmental items
  • ESG legal disclosure cloud Service"Zeroboard ESG"
  • Dataseed SAQ: A platform for streamlining survey distribution and response.

With these products as a core, we provide industry-specific products, various optional functions, and consulting for compliance with regulations and complex calculations, thereby supporting corporate sustainability management.

[Webinars for businesses are currently being held]
Our company holds monthly webinars for businesses on decarbonization management. These webinars cover the latest trends in decarbonization both domestically and internationally, as well as how to utilize "Zeroboard." Please register to attend. For more details, please visit the events page on our website.

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