韓国、2028年から資産10兆ウォン以上のKOSPI上場企業にESG開示を義務化
専門家の視点
韓国政府がKOSPI上場企業へのESG開示義務化を前倒しするロードマップを確定しました。実体として押さえるべきは、2028年から資産10兆ウォン以上の大企業に義務が課される点です。これはグローバルなサステナビリティ開示基準（ISSB）への収斂という流れに乗る判断であり、韓国企業の国際資本市場での競争力低下を防ぐ狙いがあります。 ここでの構造的論点は「物語と実体のズレ」です。政府と与党は「エネルギー価格変動への対応」という物語を前面に出しますが、実体としてのESG開示は物理的な排出削減や技術転換を直接促すものではありません。開示はあくまで情報の透明化であり、企業が実際に脱炭素行動を取るかは別問題です。さらに、執行レイヤーの人材やデータ基盤が整備されるかという手続きの非対称性が見過ごされています。 隠れた前提への問い直しとして、ESG開示義務化が「企業の持続可能な成長」に直結するという前提は、金融市場の評価メカニズムがあって初めて成立します。韓国市場の投資家が開示情報を実際に投資判断に組み込むかは不透明です。
The Financial Services Commission announced that the government and the ruling Democratic Party of Korea held a consultative meeting and announced the final version of the roadmap for sustainability (ESG) disclosure on July 8. The FSC has been continuously working to establish rules on sustainability disclosure as a key policy agenda of this administration and has sought opinions from various stakeholders. Over the months, opinions and suggestions have been collected from institutional investors, non-governmental organizations, professional groups, industry groups, and businesses. In this regard, institutional investors asked for an expansion in the scope of disclosure entities considering the usefulness of sustainability disclosure data for investment purposes. In the meantime, there have been various proposals for revising the Financial Investment Services and Capital Markets Act (FSCMA) introduced at the National Assembly, which intend to require sustainability disclosure as part of the statutory disclosure of corporate business reports. In addition, uncertainty surrounding energy prices has risen recently amid the war in the Middle East. In this regard, effectively managing climate and energy risks has become an essential policy strategy to ensure sustainable growth for both the country and individual businesses. Against this backdrop, the government and the ruling party have agreed to upgrade the previously announced roadmap for sustainability disclosure to make the schedule more progressive and to operate a comprehensive support system to ensure the provision of adequate and effective assistance for businesses. Roadmap for Sustainability Disclosure a) Disclosure timetable and scope of entities The scope of disclosure entities will be expanded in stages to move up the previously announced timetable and make major KOSPI-listed companies subject to the sustainability disclosure duty. From 2028 (FY2027), KOSPI-listed companies with total consolidated assets worth
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