J-SOX
Japanese regulation for ICFR in listed companies
EN 1090
EU standard for steel and aluminium structural execution
Quick Verdict
J-SOX mandates ICFR for Japanese listed firms via management assessment and audits, ensuring financial reliability. EN 1090 requires CE marking for EU structural steel/aluminium via FPC certification. Companies adopt them for regulatory compliance and market access.
J-SOX
Financial Instruments and Exchange Act (FIEA)
Key Features
- Mandatory ICFR for 3,800 listed companies and subsidiaries
- Principles-based flexibility with rigorous documentation demands
- Explicit IT controls as core framework component
- Management assessment plus external auditor attestation
- Risk-based scoping aligned to COSO framework
EN 1090
EN 1090 Execution of steel and aluminium structures
Key Features
- Factory Production Control (FPC) certification
- Execution Classes (EXC1-EXC4) risk scaling
- CE marking for EU market access
- Welding coordination via ISO 3834
- Material traceability and NDT requirements
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
J-SOX Details
What It Is
J-SOX, or Japan's Financial Instruments and Exchange Act (FIEA) internal control provisions, is a regulatory framework mandating internal controls over financial reporting (ICFR). Effective April 2008 for ~3,800 listed companies and subsidiaries, it ensures reliable financial disclosures via principles-based, risk-based management assessment and auditor review.
Key Components
- Five COSO components plus explicit Response to IT.
- Covers entity-level, process-level, and IT general controls (ITGCs).
- Focuses on material misstatement risks, key controls, and Securities Report disclosures.
- Management evaluates; auditors attest to report reliability.
Why Organizations Use It
Enhances investor confidence, reduces restatement risks, and lowers capital costs. Mandatory for listed firms; provides governance signaling, operational efficiency, and IT resilience. Mitigates fraud, improves processes amid auditor shortages.
Implementation Overview
Phased: governance setup, risk scoping, control design, testing, reporting. Applies to listed/multinational entities in Japan; requires documentation, ITGCs, continuous monitoring. No certification but annual FSA-regulated disclosures and audits.
EN 1090 Details
What It Is
EN 1090 is a harmonized European standard family for the execution of steel and aluminium structures, enabling CE marking under the Construction Products Regulation (CPR). It provides technical requirements and conformity assessment for load-bearing components in construction works, using a risk-based approach via Execution Classes (EXC1-EXC4).
Key Components
- **EN 1090-1Conformity assessment, Factory Production Control (FPC), Declaration of Performance (DoP).
- **EN 1090-2/3Technical rules for steel/aluminium (welding, tolerances, corrosion protection, inspection).
- Core principles: traceability, welding coordination (ISO 3834), NDT scaled by EXC.
- Certification model: Notified Body audits FPC with ongoing surveillance.
Why Organizations Use It
- Mandatory for EU market access via CE marking.
- Reduces liability, ensures safety in high-risk structures.
- Builds capability in welding/traceability for competitive tenders.
- Enhances stakeholder trust through certified quality.
Implementation Overview
Phased: gap analysis, FPC development, personnel training, NB certification. Applies to fabricators in EU/EEA; 6-12 months typical for medium firms.
Key Differences
| Aspect | J-SOX | EN 1090 |
|---|---|---|
| Scope | Internal controls over financial reporting (ICFR) | Execution of steel/aluminium structural components |
| Industry | Listed companies in Japan and subsidiaries | Steel/aluminium fabrication in EU construction |
| Nature | Principles-based securities law requirement | Harmonized standard for CE marking under CPR |
| Testing | Management assessment + external audit review | Factory Production Control certification + surveillance |
| Penalties | FSA fines, reputational damage, market consequences | Market exclusion, certificate suspension, legal liability |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about J-SOX and EN 1090
J-SOX FAQ
EN 1090 FAQ
You Might also be Interested in These Articles...
Thailand PDPA Implementation Guide: Subordinate Regulations for 72-Hour Breach Reporting and Cross-Border Transfers (2022-2024 Rules)
Step-by-step Thailand PDPA guide: 72-hour breach notifications, cross-border transfers (2022-2024 rules). Risk checklists, GDPR templates avoid THB 5M fines. Mu
The Human-AI Synergy: How Modern Compliance Tools Amplify Your Team's Strategic Impact
Unlock human-AI synergy with modern compliance tools. Automate monitoring, cut non-compliance risks 3x, and boost strategic decision-making. Elevate your team's
NIST CSF 2.0 Supply Chain Risk Management: Complete Playbook with Profiles, Tiers, and Vendor Assessment Templates
Master NIST CSF 2.0 ID.SC supply chain risk management with vendor assessment templates, profile gap analysis, and tier strategies. Mitigate third-party threats
Run Maturity Assessments with GRADUM
Transform your compliance journey with our AI-powered assessment platform
Assess your organization's maturity across multiple standards and regulations including ISO 27001, DORA, NIS2, NIST, GDPR, and hundreds more. Get actionable insights and track your progress with collaborative, AI-powered evaluations.
Check out these other Gradum.io Standards Comparison Pages
EU AI Act vs FedRAMP
Discover EU AI Act vs FedRAMP: Compare risk-based AI rules & U.S. cloud security baselines. Unlock compliance strategies for global AI innovation & safety. Dive in now!
COPPA vs ISO 27032
Discover COPPA vs ISO 27032: U.S. child privacy law battles global Internet cybersecurity guidelines. Avoid $170M fines, master consent & secure kids' data online. Compare now!
SAFe vs ISO 50001
SAFe vs ISO 50001: Scale agile with SAFe's ARTs & PIs or optimize energy via ISO's EnMS & EnPIs. Compare benefits, configs, compliance for enterprise agility & efficiency. Choose wisely now!