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South Korea: KISA releases updated Information Security Disclosure Guidelines
The Korea Internet and Security Agency ('KISA') released, on 6 February 2023, an updated version of its Information Security Disclosure Guidelines. In particular, KISA explained that the aim of the guidelines is to enhance the convenience and reliability of the contents of disclosures.
Furthermore, the guidelines present the criteria to determine whether a company's individual assets and expenses fall under the information technology sector and information security sector investments, and to enable companies to more easily participate in information security disclosure and information security investment, among other things. Lastly, the guidelines outline the matters to be kept in mind when preparing the contents of a disclosure, with insights reflecting the opinions of experts, academia, accounting firms, information system supervision corporations, and information security disclosure implementation companies.
You can read the press release and the guidelines, only available in Korean, here.