public offering companies and listed companies to continuously engage reviewers in the preparation of carbon footprint information disclosure, the SEC has issued the notification, extending the fee

proposing to extend the deadline for filing the registration statement and the annual registration statement for companies disclosing greenhouse gas emission data and commissioning carbon footprint reviewers

) issuers, (2) investors, (3) taxonomy and external reviewers, (4) information platform, (5) cooperation, and (6) sustainability-themed products. The SEC has continuously promoted sustainability-themed

include allowing expenses for hiring consultants and/or reviewers to be used as deductions for filing fees related to the registration statement and the annual registration statement for companies that

engagement quality reviewers (EQR) of listed companies must have competence, capabilities and authority at a level not less than auditors in the capital market who audit listed companies. In the event that an

from insufficient involvement of engagement partners and engagement quality control reviewers (EQCRs) and incomplete audit manuals as required by quality control standard. Findings by respective average