Asuene Receives "SOC 1 Type 2 Report" for Internal Controls Evaluation for "ASUENE" and "ASUENE ESG"

Asuene Co., Ltd. (Headquarters: Minato-ku, Tokyo; Representative Director & CEO: Kohei Nishiwada) has received a "SOC 1 Type 2 Report" for its CO2 visualization, reduction, and reporting cloud service "ASUENE" and ESG evaluation cloud service "ASUENE ESG," based on a framework that evaluates the internal controls of service organizations.

SOC 1 is a reporting system where a third party evaluates the impact of a service organization's internal controls on the financial reporting-related internal controls of a user entity. The "SOC 1 Type 2 Report" received this time assesses not only the design of controls at a specific point in time but also their operating effectiveness over a period.

About SOC 1 Type 2 "SOC 1 (System and Organization Controls 1)" is a reporting system where a third party evaluates the impact of a service organization's internal controls on the financial reporting-related internal controls of a user entity.

"SOC 1" reports include "Type 1," which evaluates the design of controls at a specific point in time, and "Type 2," which evaluates the operating effectiveness of controls over a period. The "SOC 1 Type 2 Report" received this time assesses the operating effectiveness of controls during the target period.

<Report Scope> - Target Services: "ASUENE" and "ASUENE ESG" (Scope constituting part of the financial reporting-related systems of user entities) - Target Period: January 1, 2025 – December 31, 2025 - Report Issuance Date: March 27, 2026

Background for Receiving the "SOC 1 Type 2 Report" Our services have been adopted by over 30,000 companies and are widely used for promoting decarbonization and ESG management both domestically and internationally. Particularly for listed companies and globally operating companies, there is a growing demand for third-party evaluations of the impact that cloud services used, including those related to financial reporting operations, have on financial reporting-related internal controls.

Given this background, following the receipt of the "SOC 1 Type 1 Report" in December 2024, we have now newly received the "SOC 1 Type 2 Report." Asuene will continue to strengthen its internal controls and enhance its product infrastructure to provide higher reliability and value as a service that supports corporate sustainability management.

### About "ASUENE" "ASUENE" is a cloud service for visualizing, reducing, and reporting CO2 emissions. In addition to visualizing Scope 1-3 emissions using AI, reporting, and information disclosure, it also supports CFP/LCA calculation, CDP, SBTi, CSRD, TCFD, TNFD, SSBJ, etc.