South Korea · standard
Korea Sustainability Disclosure Standards (KASB, final 26 Feb 2026)
Scope
Voluntary Dictionary termBaselineA documented reference condition, value or scenario against which change is assessed, defined for a specific indicator, population, boundary and point or period in time.Read the full definition ; mandatory under the FSC Dictionary termRoadmapA roadmap is a sequenced plan that links actions, responsibilities, timing and milestones to a desired objective.Read the full definition cohorts
Penalties
None while voluntary
Last verified
2026-08-22
In plain language
ISSB-aligned Korean Dictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition standards (general + climate), forming the content basis of the mandatory disclosure Dictionary termRoadmapA roadmap is a sequenced plan that links actions, responsibilities, timing and milestones to a desired objective.Read the full definition .
Formal requirements
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Mandatory FSCMA Dictionary termRoadmapA roadmap is a sequenced plan that links actions, responsibilities, timing and milestones to a desired objective.Read the full definition
KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025) — KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts · instrument-level citationScope 1/2 mandatory
KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025) — KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts · instrument-level citationScope 3 phased
KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025) — KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts · instrument-level citationDictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition regime to be set by FSC
KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts; final 2025) — KSDS 1 / KSDS 2 (Korea Sustainability Standards Board, 2024 exposure drafts · instrument-level citationDictionary
Terms with a retained, published connection to this legal source.