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TCFD / IFRS S2 Climate-related Disclosure → South Korea (K-ETS 2015 + K-Taxonomy) 🇰🇷

Act on Allocation & Trading of GHG Emission Permits 2012 + K-Taxonomy 2022 + KSSB · Ministry of Environment + KRX + KSSB + KEITS · K-ETS Phase 4 (2026-2030) + K-Taxonomy green/transition + KSSB mandatory 2026

From 485,000-1,485,000 āļšāļēāļ—90-180 working days
083-249-4999 Chat on LINE

South Korea (K-ETS 2015 + K-Taxonomy) is governed by Ministry of Environment + KRX + KSSB + KEITS — Korea ETS since 2015 + K-Taxonomy 2022 + KSSB mandatory ESG 2026 (KRX > 2T won).

Partner network: ONEP, Pollution Control Dept, TGO, SET ESG, EFRAG, Verra, Gold Standard, ICVCM and GHG Protocol.

South Korea (K-ETS 2015 + K-Taxonomy) legal framework: Act on Allocation & Trading of GHG Emission Permits 2012 + K-Taxonomy 2022 + KSSB — enforced by Ministry of Environment + KRX + KSSB + KEITS · program K-ETS Phase 4 (2026-2030) + K-Taxonomy green/transition + KSSB mandatory 2026. Korea ETS since 2015 + K-Taxonomy 2022 + KSSB mandatory ESG 2026 (KRX > 2T won).

Workflow: scoping → baseline → impact → public hearing → approval → monitoring → annual report.

TCFD / IFRS S2 Climate-related Disclosure takes 90-180 working days at 485,000-1,485,000 āļšāļēāļ—.

EIA/EHIA — 185+ projects approved, total investment āļŋ285,000M (2018-2025).

Coverage

Environmental Impact Assessment (EIA) Report
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
Environmental & Health Impact Assessment (EHIA)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
ESG / Sustainability Report (GRI · SASB · TCFD)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
EU CSRD (Corporate Sustainability Reporting Directive)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
Carbon Credits (T-VER · Verra VCS · Gold Standard)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
PRTR (Pollutant Release & Transfer Register)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
ISO 14001 Certification (Environmental Management System)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
Biodiversity Credit + TNFD (Nature-related Financial Disclosure)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
Extended Producer Responsibility (EPR) — packaging/WEEE/battery
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
EU CBAM (Carbon Border Adjustment Mechanism)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)
ESG Due Diligence (M&A + EU CSDDD + UK Modern Slavery)
🇰🇷 South Korea (K-ETS 2015 + K-Taxonomy)

How it works

  1. 1

    Map Act on Allocation & Trading of GHG Emission Permits 2012 + K-Taxonomy 2022 + KSSB

    Thresholds + applicability + Ministry of Environment + KRX + KSSB + KEITS requirements.

  2. 2

    Baseline + survey

    Field data + emission inventory + scope under K-ETS Phase 4 (2026-2030) + K-Taxonomy green/transition + KSSB mandatory 2026.

  3. 3

    Filing + consultation

    Submitted via Ministry of Environment + KRX + KSSB + KEITS + public hearing.

  4. 4

    Approval + permit

    Permit / certificate + conditions + monitoring plan.

  5. 5

    Monitoring + reporting

    Annual report + audit + assurance + disclosure.

Frequently asked questions

Which law in South Korea (K-ETS 2015 + K-Taxonomy)?

Act on Allocation & Trading of GHG Emission Permits 2012 + K-Taxonomy 2022 + KSSB

Governing body?

Ministry of Environment + KRX + KSSB + KEITS

Covered program?

K-ETS Phase 4 (2026-2030) + K-Taxonomy green/transition + KSSB mandatory 2026

Country notes?

Korea ETS since 2015 + K-Taxonomy 2022 + KSSB mandatory ESG 2026 (KRX > 2T won).

Timeline?

90-180 working days.

Assurance level?

ISAE 3000 limited (default) or reasonable (CSRD 2028) + ISAE 3410 GHG.

Penalties?

EU CSRD ₮10M or 5% revenue · LkSG ₮8M · UK MSA public naming · Thai NEQA 1-5y imprisonment.

Related services

Back to TCFD / IFRS S2 Climate-related Disclosure All jurisdictions ðŸ‡đ🇭 Thailand (ONEP + NEQA 1992) 🇊🇚 European Union (CSRD + ESRS 2024) 🇚ðŸ‡ļ USA (SEC Climate Rule + EPA TRI) 🇎🇧 United Kingdom (Modern Slavery Act + mandatory TCFD)