Scope
Voluntary baseline; mandatory under the FSC roadmap cohorts
South Korea · standard
KSDS 1 & KSDS 2
Korea Sustainability Disclosure Standards (KASB, final 26 Feb 2026)
VoluntaryApplies 2026-02-26
Penalties
None while voluntary
Last verified
2026-08-22
In plain language
What this law does
ISSB-aligned Korean sustainability standards (general + climate), forming the content basis of the mandatory disclosure roadmap.
Core obligations
Voluntary: S1/S2-aligned disclosures
Dictionary
Terms defined in this law
- Scope 1/2 mandatory; Scope 3 phased; assurance regime to be set by FSC.KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025)
- KSDS 1KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025)
- Mandatory FSCMA roadmapKSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025)
Claims
Claims connected to this source
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