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ESG Disclosure Becomes Mandatory for Large Firms in 2028
Summary by businesskorea.co.kr
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ESG Disclosure Becomes Mandatory for Large Firms in 2028
Scope 3 disclosure (emissions across the entire value chain will be applied starting in 2031 after an additional three-year grace period. (Source: sievo.com) The government will implement mandatory environmental, social, and governance (ESG) disclosure starting in 2028, beginning with large KOSPI-listed companies with consolidated assets of 30 trillion won (approximately $20.8 billion) or more. Scope 3 disclosure (emissions across the entire val…
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