韩国金融委员会（FSC）宣布发布其可持续发展（ESG）披露最终路线图，与最初计划相比，大幅扩大了须提供与ISSB（国际可持续准则理事会）标准一致的可持续发展报告的企业数量。
据金融委员会称，扩大强制性可持续发展报告制度覆盖企业数量的决定，是在机构投资者提出扩大适用范围的要求之后做出的，“考虑到可持续发展披露数据对投资目的的有用性”。
英文原文如下：
Korea Expands Mandatory Sustainability Reporting to More Companies
Korea’s Financial Services Commission (FSC) announced the release of its finalized roadmap for sustainability (ESG) disclosure, significantly expanding the number of companies that will be required to provide ISSB-aligned sustainability reporting compared to its initial plan.
According to the FSC, the decision to increase the number of companies under its mandatory sustainability reporting regime followed requests from institutional investors to expand the scope of the requirements, “considering the usefulness of sustainability disclosure data for investment purposes.”
