Chapter 08 · Finance, data & evidenceSustainability Language
KSDS 1
Definition
(general requirements) and **KSDS 2** (climate) — IFRS S1/S2-aligned with Korean reliefs.
References
South Koreadocument
(general requirements) and **KSDS 2** (climate) — IFRS S1/S2-aligned with Korean reliefs.
KSDS 1 & KSDS 2KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025) · verified 2026-08-22
Overview
The overview for this term is being prepared.