Socious Releases Free 'SSBJ April 2027 Application Implementation Guide' for TSE Prime-Listed Companies—Includes 7-Axis x 30-Page Practical Checklist

Background of Publication

Socious Inc. (Headquarters: Chuo-ku, Tokyo; Representative Director: Sera Yoon) today (May 11, 2026) released a free 'SSBJ April 2027 Application Implementation Guide' for sustainability managers, CFOs, and IR personnel of TSE Prime-listed companies. This guide assists them in preparing for the phased application of the "Sustainability Disclosure Standards" announced by the Sustainability Standards Board of Japan (SSBJ), starting from the fiscal year ending April 2027.

The guide organizes the outline of SSBJ application criteria, an implementation roadmap, a 7-axis practical checklist, industry-specific benchmarks, estimated man-hours, third-party assurance support, and common implementation pitfalls and avoidance measures, across 30 pages.

Challenges Addressed by the Guide

Approximately 1,600 TSE Prime Market listed companies are scheduled to undergo phased application of SSBJ disclosure standards from the fiscal year ending April 2027. Implementation requires multi-domain business restructuring, including establishing governance systems, scenario analysis, continuous collection of Scope 1/2/3 emissions data, development of data infrastructure, organization of internal controls, and readiness for third-party assurance.

However, resources that allow sustainability managers to quickly grasp this overall picture are currently limited. This guide was designed as a practical reference material that allows for understanding the entire scope in one volume.

Table of Contents (Excerpt)

- Part 1: Overview of SSBJ Application Standards - Chapter 1 Structure of SSBJ Application Standards (Relationship between standards, application standards, and practical guidance) - Chapter 2 Consistency with ISSB (IFRS S1/S2) and Differences - Chapter 3 Phased Application Schedule (Fiscal year ending April 2027, April 2028, April 2029)

- Part 2: 7-Axis Practical Checklist - Chapter 4 Governance System (Board-level oversight) - Chapter 5 Strategy and Risk Management (Implementation of climate-related scenario analysis) - Chapter 6 Metrics and Targets (Scope 1/2/3 calculation) - Chapter 7 Data Infrastructure (Annual continuous data collection workflow) - Chapter 8 Internal Controls (Designing evidence robust enough for assurance engagements) - Chapter 9 Consolidation Scope (Overseas subsidiaries, affiliates, and JVs) - Chapter 10 Third-Party Assurance Response (Transition from limited assurance to reasonable assurance)

- Part 3: Implementation Roadmap and Industry-Specific Benchmarks - Chapter 11 6-Month Implementation Roadmap (May 2026 - October 2026) - Chapter 12 Industry-Specific Benchmarks (Manufacturing, Finance, Trading Companies, IT & Communications) - Chapter 13 Estimated Man-Hours (For a typical large enterprise) - Chapter 14 Common Implementation Pitfalls and Avoidance Measures

Appendices

- ESRS / SSBJ / ISSB 3-Standard Data Point Correspondence Table - Scope 3 Calculation 15-Category Checklist - Third-Party Assurance Preparedness Checklist

Features of this Guide

- 21 pages, Free: Downloadable with just one registered email address - For practitioners: Focused on practical checklists, roadmaps, and estimated man-hours, rather than theory - Integrated AI utilization perspective: Approaches for streamlining tasks with AI are noted in each chapter - Industry-specific benchmarks: Priority areas are organized for 4 industries: manufacturing, finance, trading companies, and IT & communications - 2026 is the practical limit: Includes an implementation calendar showing monthly tasks in chronological order

How to Download

By entering simple information (name, business email address, company name) on the dedicated page below, you can instantly download the PDF version (21 pages, approx. 5MB).

Download Request Page: https://socious.io/ja/ssbj-2027-guide

Target Audience: Sustainability managers, CSOs, CFOs, IR personnel, sustainability consultants, outside directors

Format: PDF version / 21 pages / Japanese

Related Tool: 'SSBJ Readiness Check' (Free AI diagnostic tool)

In conjunction with this guide, you can also use the free AI diagnostic tool 'SSBJ Readiness Check', which visualizes the preparedness status across 7 axes in 3 minutes.

Diagnostic Tool URL: https://socious.io/ja/ssbj-check

Time required: Approx. 3 minutes, no registration required

Comment from Sera Yoon, Representative Director, Socious Inc.

"Many sustainability managers at companies are in a situation where time is passing without knowing where to start in preparation for the SSBJ April 2027 application.

We believe that providing an environment where sustainability managers themselves can grasp the overall picture of SSBJ compliance and formulate implementation plans internally, without relying on external consulting, will contribute to the overall efficiency of sustainability operations for Japanese companies.

We hope this guide serves as a practical reference material for taking the first step towards implementation.