ISSB IFRS S1 · S2 → Korea Sustainability Disclosure Standards → Financial Services Commission
The ISSB⑦ issued IFRS S1 (General Requirements for Disclosure⑧ of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures③) in June 2023, creating a global baseline for sustainability reporting to meet capital market needs.
대한민국은 2023년 금융위원회 산하에 한국지속가능성①기준위원회(KSSB)를 설립하고, 2024년 '국내 지속가능성④ 공시기준(KSSB⑦ 2024-1, 2024-2)'을 ISSB 기준과 정합하여 제정·공개하였으며, 2026년부터 자산 2조원 이상 상장사에 단계적 의무 적용② 예정이다.
Highlighted: matched wording — the small numbers pair each global term with its Korean echo. Examples, not the whole basis.
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