2028Starting in 10trillion-won listed companies will be required to disclose greenhouse-gas emissions
The government 2028will require listed companies with consolidated assets of at least 10trillion won to disclose their greenhouse-gas emissions. Scope3 will be deferred for 3 years, while sanctions for disclosure violations will be temporarily waived for 3 years. Meanwhile, LX Pantos said in its 2026 sustainability report that it had completed the calculation and verification of overseas emissions.
The government 2028will require listed companies with assets of at least 10trillion won under consolidated financial statements to disclose their greenhouse-gas emissions. From an investor perspective, the key point is that information on corporate emissions will be disclosed regularly.
The disclosure requirement will apply based on the company’s total consolidated assets. Detailed criteria, including the scope of companies covered and reporting formats, will be announced separately before implementation.
Scope3, namely emissions generated in the supply chain and during product use, will be deferred for 3 years. During the grace period, companies will have time to establish Scope3 calculation systems and secure data.
Sanctions for disclosure violations will be temporarily waived for years after implementation.3After the exemption period ends, sanctions may resume.
LX Pantos, a comprehensive logistics company,2026 published a sustainability report and said it had completed the calculation and verification of its overseas greenhouse gas emissions. LX Pantos said it had disclosed human rights and labor-related data from European 9 legal entities, and CEO Lee Yong-ho said, "We will continue transparent communication."
This announcement and the corporate report were each made public in 7month 8day. The implementation timing and grace period are directly linked to companies’ disclosure preparation schedules.