WELL
Performance-based certification for occupant health in buildings
J-SOX
Japanese regulation for ICFR in listed companies.
Quick Verdict
WELL advances building occupant health via voluntary certification with on-site testing; J-SOX mandates Japanese listed firms' financial reporting controls via management assessment and audits. Companies adopt WELL for ESG/wellness edge, J-SOX for regulatory compliance and investor trust.
WELL
WELL Building Standard v2
Key Features
- Mandatory on-site performance verification testing
- 10 core concepts for human health outcomes
- Preconditions mandatory plus point-earning optimizations
- Tiered certifications Bronze to Platinum levels
- Continuous monitoring pathways for compliance
J-SOX
Financial Instruments and Exchange Act (FIEA)
Key Features
- Management assesses ICFR effectiveness annually
- External auditors attest to management report
- COSO framework plus explicit IT response
- Risk-based scoping with materiality thresholds
- Covers listed companies and foreign subsidiaries
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
WELL Details
What It Is
WELL Building Standard v2 (WELL v2) is a performance-based certification framework from the International WELL Building Institute (IWBI). It advances human health and well-being in buildings via design, operations, and policies. Scope includes new/existing buildings across offices, residential, hospitality. Key approach: evidence-based, people-first with mandatory preconditions and optional optimizations.
Key Components
- **10 core conceptsAir, Water, Nourishment, Light, Movement, Thermal Comfort, Sound, Materials, Mind, Community (+ Innovation)
- 24 Preconditions, 102 Optimizations
- Built on public health/building science research
- Certification: all preconditions + points (Bronze 40, Silver 50, Gold 60, Platinum 80)
Why Organizations Use It
- Boosts productivity, retention, ESG reporting
- Mitigates health risks, complements LEED
- Drives higher rents, tenant attraction
- Builds trust via verified performance metrics
Implementation Overview
- Phased: enrollment, scorecard, documentation review, on-site testing, recertification
- Cross-functional (facilities, HR, design)
- Global applicability; third-party verification required
J-SOX Details
What It Is
J-SOX, or Japan's Financial Instruments and Exchange Act (FIEA) internal control provisions, is a securities regulation requiring management assessment of internal controls over financial reporting (ICFR). Enacted in 2006 and effective from April 2008, it adopts a principles-based, risk-based approach for reliable financial disclosures in listed companies.
Key Components
- COSO five components plus explicit IT response and asset preservation.
- Covers entity-level, process-level, and IT general controls (ITGCs).
- Management evaluation with external auditor attestation on report reliability.
- No fixed control count; focuses on key controls mitigating material risks.
Why Organizations Use It
- Mandatory for ~3,800 listed firms and subsidiaries to ensure reporting reliability.
- Mitigates restatement risks, builds investor trust, reduces audit costs.
- Enhances governance, operational efficiency, and market confidence.
Implementation Overview
- **Phasedgovernance, scoping, design, testing, monitoring.
- Targets listed companies via FSA/BAC guidance; requires documentation, evidence.
- Audited annually; emphasizes automation and continuous monitoring (178 words).
Key Differences
| Aspect | WELL | J-SOX |
|---|---|---|
| Scope | Occupant health across 10 concepts (air, water, etc.) | Internal controls over financial reporting (ICFR) |
| Industry | All buildings globally (offices, residential) | Listed companies in Japan and subsidiaries |
| Nature | Voluntary performance-based certification | Mandatory regulatory reporting under FIEA |
| Testing | On-site performance verification, continuous monitoring | Management assessment, external auditor attestation |
| Penalties | Loss of certification, no legal penalties | Fines, listing suspension, criminal liability |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about WELL and J-SOX
WELL FAQ
J-SOX FAQ
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