Chapter 08 · Finance, data & evidenceSustainability Language
Mandatory FSCMA roadmap
Definition
(FSC announcement 8 Jul 2026): KOSPI-listed companies with assets **≥₩10 trillion from 2028**, **≥₩5 trillion from 2029**; full KOSPI thereafter (2030+); **safe harbour** from liability for good-faith disclosures (protective provision for forward-looking statements).
References
(FSC announcement 8 Jul 2026): KOSPI-listed companies with assets **≥₩10 trillion from 2028**, **≥₩5 trillion from 2029**; full KOSPI thereafter (2030+); **safe harbour** from liability for good-faith disclosures (protective provision for forward-looking statements).
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.