On 31 January 2023, the Amendment to the Cabinet Office Order on Disclosure of Corporate Affairs was promulgated and came into force together with its related guidelines. As a result of this amendment, it has become a requirement to include a new section in the Securities Registration Statement (Form 7 or Form 7-5) and Annual Securities Report (Form 8 or Form 8-2) reporting on sustainability-related initiatives and on other matters.
Author
Hiroki Watanabe
BrowsingHiroki Watanabe is a counsel in the Firm’s Tokyo office. He focuses his practice on security law and corporate law. He is also co-author of Q&A: Legal and Tax Issues on Equity and Corporate Bond.