Scope
KOSPI-listed companies by assets: ≥₩10tn (2028), ≥₩5tn (2029), possible ₩2tn (2030)
South Korea · rule
FSC mandatory disclosure roadmap (FSCMA amendment)
Financial Services Commission final roadmap (8 Jul 2026) + FSCMA bill (Jul 2026)
Phasing inApplies 2028-01-01
Penalties
FSCMA reporting sanctions (post safe harbour); greenwashing carve-out
Last verified
2026-08-22
In plain language
What this law does
Mandatory KSDS-based sustainability disclosure inside the statutory FSCMA business report, with a three-year safe harbour (no damages/sanctions except intentional greenwashing), third-party verification from 2030 and phased Scope 3.
Core obligations
KSDS-based disclosure in the business report; verification from 2030; Scope 3 phased 2031-33
Dictionary
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