In February 2025, the European Commission proposed the European Omnibus Bill with the aim of significantly simplifying regulations on corporate sustainability reporting and enhancing corporate competitiveness.
In addition to reducing the scope of covered companies and easing reporting requirements, this includes a two-year postponement of the application date of the CSRD for large unlisted companies (effective from January 1, 2027) and a one-year postponement of the CSDDD.

Meanwhile, looking at Japan, the SSBJ standard will be published in March 2025, and the disclosure of sustainability-related information will become mandatory for TSE prime-listed companies in phases starting in the fiscal year ending March 31, 2027.
In light of this situation, it is important for Japanese companies doing business in Europe to promote their own sustainability initiatives and improve their reporting systems, taking advantage of the two-year postponement of the application of the CSRD to comply with both the Japanese and European systems.
Learning from actual examples of how European listed companies, which are making initial disclosures under the CSRD, are reforming their strategies and business models and engaging with investors and other stakeholders in response to the CSRD’s shakeup will provide important hints for Japanese companies on how to deal with ESG disclosure regulations. This will be an important hint for Japanese companies on how to face the ESG disclosure regulations.

The latest status of the Omnibus Bill and related European Directives, as well as the status of global companies and listed companies in Europe and investor reaction will be explained.
Sustainability strategies of Japanese companies and their responses to SSBJ and other disclosure regulations, and engagement with investors and other stakeholders will be explained.