Japan – FSA Information Disclosures

Japan – FSA Information Disclosures

On 6 November 2020, JPN FSA issued its list of good examples re disclosures for 2020.

  • Based on examples cited by investors and analysts during a study session, the focus areas for this year are disclosures associated with Covid-19 and ESG.
  • Re Covid-19, disclosures cover areas including operating strategies, business risks, management discussion and analysis, status of accounting, and quarterly reporting.
  • Re ESG, examples relate to SDGs, diversity, climate change, human resources development/investment, digital transformation (DX), message from management.
  • On 11 November 2020, JPN FSA published updated auditing standards.