Regulatory Alerts2026-07-08 | 87276Added · Updated
ESG Disclosure Requirements for KOSPI-Listed Companies with Assets Exceeding KRW10 Trillion
KOSPI-listed companies with total consolidated assets of KRW10 trillion or more must file ESG disclosures in their corporate business reports starting in 2028, with the threshold lowering to KRW5 trillion in 2029. The mandate includes a three-year exemption from damages and sanctions for good-faith disclosures, mandatory third-party verification beginning in 2030, and a delayed requirement for Scope 3 emissions reporting starting in 2031 for the largest firms.
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