Introduction
Japan's FSA 4-tier roadmap makes SSBJ S2 GHG disclosure mandatory for TSE Prime Market companies starting from FY ending March 2027 (Tier 1), with mandatory assurance required one year after each tier's first disclosure. For many organisations, GHG accounting is the most operationally demanding component of SSBJ compliance. This course provides a structured foundation in GHG Protocol methodology, SSBJ-specific requirements, and the practical steps needed to build a credible, audit-ready GHG inventory.
Who should attend?
Designed for professionals at TSE Prime Market companies and their advisors who are directly involved in SSBJ GHG disclosure preparation. Particularly suitable for:
- Sustainability managers, ESG officers, and CSR teams responsible for GHG disclosure
- Finance and accounting professionals involved in climate-related financial disclosures
- Environmental, Health and Safety (EHS) managers building GHG data collection processes
- Internal auditors and compliance officers preparing for GHG assurance readiness
- Procurement and supply chain managers engaging suppliers on Scope 3 data collection
What you will learn
By the end of this course, participants will be able to:
- Explain the SSBJ S2 mandatory disclosure requirements and the FSA 4-tier timeline applicable to their organisation
- Define organisational and operational boundaries for a GHG inventory under the GHG Protocol
- Calculate Scope 1, 2 (location- and market-based), and priority Scope 3 emissions using appropriate emission factors
- Identify the evidence and data quality requirements for limited assurance under ISSA 5000 / ISAE 3000
- Develop an action plan to close GHG reporting and assurance readiness gaps
What you need to prepare
No prior GHG accounting knowledge required. Participants should have a general familiarity with their organisation's sustainability reporting activities.
What's Included
Participants will receive:
- Trainer-led slide deck covering SSBJ regulation, GHG Protocol methodology, Scope 2 dual reporting, and assurance overview
- Worked calculation examples and exercises using Japanese sector case studies
- GHG Reporting Readiness Checklist for self-assessment against SSBJ requirements
- Supplier engagement framework for Scope 3 data collection
- Self-contained HTML reference resource for post-training use
Course delivery
- Classroom Instructor Led
- On site
- Virtual Instructor Led
Course Duration
4 Hours
Training from LRQA
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