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ACGA, PRI and KoSIF Submit Joint Recommendations on Korea’s Mandatory Sustainability Disclosure Roadmap

ACGA, PRI, and KoSIF have jointly written to Korea's Financial Services Commission, National Assembly ESG Forum, and KSSB with recommendations on the draft Mandatory Sustainability Disclosure Roadmap.

We welcome the FSC's commitment to regulatory clarity, while recognizing that further ambition is needed to fully meet investor expectations.

Our three key recommendations:
- Align with the ISSB global baseline (IFRS S1 & S2) to ensure comparability and credibility for global investors
- Set an ambitious timeline and broad scope — with early inclusion of large listed companies and systemically important entities
- Embed disclosures in statutory filings — not just exchange filings — to ensure data quality, governance, and investor confidence