South Korea · guidance
K-Taxonomy guideline (2021; revised 2022; revised December 2025)
Scope
Voluntary classification for Dictionary termGreen FinanceFinancial flows — lending, investment, and insurance — directed toward activities that deliver environmental benefits, alongside the management of environment-related financial risks.Read the full definition participants; banks' reporting to supervisors
Penalties
Supervisory review of Dictionary termGreen FinanceFinancial flows — lending, investment, and insurance — directed toward activities that deliver environmental benefits, alongside the management of environment-related financial risks.Read the full definition claims
Last verified
2026-08-25
In plain language
National green-activity classification used for Dictionary termGreen bondA green bond is a bond whose proceeds are intended to finance or refinance eligible environmental projects or assets.Read the full definition /loan screening and supervisory Dictionary termGreen FinanceFinancial flows — lending, investment, and insurance — directed toward activities that deliver environmental benefits, alongside the management of environment-related financial risks.Read the full definition Dictionary termMonitoringThe continuous or periodic collection, analysis and use of information to track implementation, conditions, risks and progress against defined expectations.Read the full definition , including transitional activities since the 2022 revision. A December 2025 revision by the Ministry of Climate, Energy and Environment expanded coverage from 84 to 100 activities, effective January 2026.
Activity screening against K-Taxonomy criteria for labelled instruments
Dictionary
Terms with a retained, published connection to this legal source.