〇Assurance bodies

Assurance bodies under this scheme are required to establish and operate their own system necessary to conduct a fair and appropriate review of sustainability reports, etc.


The main requirements for assurance bodies are as follows:

  • To have a system to ensure fairness in the implementation of the assurance engagements
  • To have a sufficient number of assurance practitioners with the necessary expertise and practical experience to conduct assurance engagements
  • To ensure that quality control is in place for proper assurance engagements
  • To ensure that the execution of assurance engagements and other business activities are managed separately
  • To be capable of dealing impartially with objections from the entity under review or any other party

The assurance bodies are subject to the quality control review to confirm they meet the requirements not only at the time of accreditation, but also periodically after accreditation.

〇List of assurance bodies

Ernst & Young ShinNihon LLC(Web / Mail


KPMG AZSA Sustainability Co.,Ltd.(Web / Mail


Deloitte Tohmatsu Sustainability Co., Ltd.(Web / Mail


JIC Quality Assurance Ltd. (Web / Mail


Japan Quality Assurance Organization(Web / Mail


PricewaterhouseCoopers Sustainability LLC(Web / Mail