This policy document aims to facilitate and encourage the development of sustainable finance, and is meant to support Japan's climate neutrality goal.
The Handbook identifies the following four key elements in disclosure which are recommended to enhance credibility of the issuance of bonds to finance climate transition:
Element 1: Issuer’s climate transition strategy and governance
Element 2: Business model environmental materiality
Element 3: Climate transition strategy to be science-based including targets and pathways
Element 4: Implementation Transparency