15 Companies with Market Cap Over 500 Billion JPY Participate in SLC's 'SSBJ Working Group Phase 2' First Session

Booost Inc. (Shinagawa-ku, Tokyo; CEO: Kounin Aoi), a sustainability × AI company providing the 'Sustainability ERP'—ranked No.1 for two consecutive years among major enterprises*1—which visualizes non-financial information as financial impact to support corporate value management*3 in decision-making and capital market dialogue, hosted the first session of the practitioner-focused 'SSBJ Working Group Phase 2' on Monday, June 15, 2026, under its community 'Sustainability Leadership Community (SLC)'.

The first session welcomed Katsuya Kikuchi, former SSBJ committee member and representative of Co-Create Frontier LLC, to discuss how SSBJ compliance should be viewed not merely as a disclosure task, but as a strategic management challenge for enhancing corporate value, along with disclosure approaches from an investor's perspective.

Background: Shifting SSBJ Compliance from 'Disclosure Task' to 'Management Implementation'

Compliance with the SSBJ standards requires more than organizing disclosure items and collecting information. Companies are expected to connect sustainability-related risks and opportunities with their management strategies and financial data, and explain them consistently as a value creation story to investors.

However, many companies face practical challenges such as coordination between management, finance/IR, and business divisions, establishing internal systems, and concretizing their own compliance policies.

Given this context, the SSBJ Working Group Phase 2 aims not only to deepen understanding of the regulatory framework, but also to help participating companies explore and concretize optimal approaches to SSBJ compliance from the perspectives of investor engagement and management implementation.

Content of the First Session of SSBJ Working Group Phase 2

Theme: Understanding the Essence of SSBJ: Not Disclosure, but a Management Challenge

During the first session, participants deepened their understanding of the essence of the SSBJ standards and how to treat them as management challenges for enhancing corporate value through a lecture by Mr. Kikuchi. In the subsequent group discussion, participating companies shared their current status and challenges regarding SSBJ compliance and exchanged opinions on key issues necessary to link it with management decisions and corporate value enhancement.

Katsuya Kikuchi, Former SSBJ Committee Member / Representative, Co-Create Frontier LLC

Key Discussion Points from the Session

· Viewing SSBJ compliance not as a 'disclosure task' but as a management challenge aimed at enhancing corporate value

· Growing interest in disclosure approaches that incorporate the investor's perspective

· Connecting financial and non-financial information to consistently explain the corporate value narrative

· Establishing cross-departmental implementation structures involving management, finance/IR, and business divisions

· Translating the desired vision into concrete policies and roadmaps

Post-Event Survey Results and Participant Feedback

The post-event survey showed a participant satisfaction score of 4.7 out of 5, with positive feedback on dialogue with peer companies and deepened understanding of SSBJ compliance from an investor's perspective.

· 'I realized that SSBJ compliance should not be seen merely as regulatory or disclosure compliance, but as an opportunity to understand investor usage strategies and how it can be strategically integrated into management planning in the future.'

· 'The key disclosure points from the investor's viewpoint were extremely helpful.'

· 'I was able to hear things I wouldn't normally get to know and gained some understanding of other companies' situations.'

Related Content

Mr. Katsuya Kikuchi, who served as the lecturer in this working group, has also contributed to the expert series of 'Sustainability Leadership Media (SLM)', Booost's owned media platform.

For those who wish to learn more about the essence of the SSBJ standards and effective disclosure practices for enhancing corporate value, please refer to the following articles:

· SSBJ as the 'Second Accounting Big Bang' – The Essence of Disclosure That Determines Corporate Value

· Moving Beyond Linear Thinking in Mid-Term Management Plans: A Multi-Track Strategy for an Uncertain Era (by Former SSBJ Committee Member Katsuya Kikuchi)

Overview of SSBJ Working Group Phase 2

Period: June 2026 – November 2026 (once a month, total of 6 sessions)

Format: In-person / Lecture + Group Discussion

Target: Leader-level professionals responsible for SSBJ compliance at companies with a market capitalization exceeding 500 billion JPY

Capacity: Up to 16 companies (1 representative per company)

Participation Fee: Free

About Sustainability Leadership Community (SLC)

SLC is a free, membership-based community for practitioners working on sustainability promotion, information disclosure, and corporate value enhancement, under the concept of 'Advancing Sustainability Together'.

As sustainability disclosure and regulatory requirements such as SSBJ, ISSB, CSRD, and TNFD become increasingly complex both domestically and internationally, companies are expected to go beyond mere regulatory understanding and integrate these standards into their own strategies, operations, and investor dialogues to enhance corporate value.

Through working groups, conferences, events, and the online media 'Sustainability Leadership Media', SLC shares practical insights, corporate case studies, and expert perspectives to support cross-industry learning and network building. As of June 2026, SLC has 1,067 members from 730 companies and organizations. Practitioners from diverse departments such as sustainability, corporate planning, IR, and finance participate, making SLC an expanding practitioner network supporting SX advancement in Japanese corporations.

SLC Homepage: https://booost-tech.com/slc/

<Member Information> Number of Members: 1,067 / Number of Member Companies and Organizations: 730 (as of June 1, 2026) Among participating companies, 34 have a market capitalization exceeding 3 trillion JPY. This represents approximately half of the roughly 70 companies※ in the Japanese market with a market cap over 3 trillion JPY, making SLC a community gathering executive practitioners from companies driving the Japanese economy.

※Based on market data as of March 2026

SLC Membership Form

SSBJ Working Group Conference

'Japan as a Sustainability Pioneer' Project: Addressing the 'Sustainability 2026 Challenge'

Currently, many companies are facing the 'Sustainability 2026 Challenge'—a situation where delayed action and lack of urgency regarding mandatory disclosure of sustainability-related financial information could lead to corporate value erosion. To overcome this challenge and enhance the global presence of Japanese companies through SX advancement and corporate value enhancement, our company launched the 'Japan as a Sustainability Pioneer' project in November 2024.

This project simultaneously delivers events and support initiatives targeted at both frontline practitioners and executives (C-suite).

'Japan as a Sustainability Pioneer' Project Website (Call for Supporting Companies)

About Booost Inc.

<Company Overview> Company Name: Booost Inc.

Headquarters: 10F, Shin-Ōsaki Kyōgyō Building, 1-6-4 Ōsaki, Shinagawa-ku, Tokyo

Established: April 15, 2015

Representative: CEO Kounin Aoi

Capital: 2.5 billion JPY (including capital surplus) as of March 31, 2026

Business Activities: · 'booos