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ARTICLE · 10 JANUARY 2025

Environmental, Social And Governance

Anderson Mori & Tomotsune
Anderson Mori & Tomotsune
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Anderson Mori & Tomotsune

Japan Tokyo Anderson Mori & Tomotsune Otemachi Park Building 1-1-1 Otemachi, Chiyoda-ku Tokyo...

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Climate – the law governing operations that emit Greenhouse Gases (e.g. carbon trading) is addressed by Environment and Climate Change international guides...

JapanEnvironment

Climate – the law governing operations that emit Greenhouse Gases (e.g. carbon trading) is addressed by Environment and Climate Change international guides, in respect of ESG: a. Is there any statutory duty to implement net zero business strategies; b. Is the use of carbon offsets to meet net zero or carbon neutral commitments regulated; c. Have there been any test cases brought against companies for undeliverable net zero strategies; d. Have there been any test cases brought against companies for their proportionate contribution to global levels of greenhouse gases (GHGs)?

a. There is no statutory duty to implement net zero business strategies in Japan.

b. No. The Japanese government does not regulate the use of carbon offsets to meet net zero or carbon neutral commitments through legislation. Instead, various policies and guidelines have been published, including the Policy for Carbon Offsetting in Japan and the Guidelines for Carbon Offsetting published by

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