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2026-03-028 min read3

2026 KSSB Climate Disclosure Mandate: ESG Data Management Guide for SMEs

With KSSB climate disclosure becoming mandatory for large KOSPI-listed firms in 2026, data demands are cascading down to SME suppliers. This guide outlines how smaller companies can build robust ESG data management systems.

KITIM Consulting Team

Why the 2026 KSSB Climate Disclosure Mandate Matters for SMEs

Starting in 2026, the Korea Sustainability Standards Board (KSSB) climate disclosure requirements become mandatory for KOSPI-listed companies with assets exceeding KRW 2 trillion. The mandate creates a cascading effect: large corporations now require comprehensive emissions data from their supply chain partners, including SMEs.

Key KSSB Disclosure Requirements

  • Scope 1 and 2 Emissions: Quantitative data on direct and indirect greenhouse gas emissions
  • Scope 3 Emissions: Supply chain emissions data — SME contributions are essential
  • Climate Risk and Opportunity Analysis: Physical and transition risk identification
  • Reduction Targets and Strategy: Specific decarbonization pathways
  • Governance: Climate-related decision-making structures
  • Five Steps to Building an ESG Data Management System

    Step 1: Define Data Scope

    Step 2: Establish Measurement Infrastructure

    Step 3: Implement a Data Collection System

    Step 4: Build Verification Processes

    Step 5: Report and Communicate

    Available Government Support Programs

  • SME ESG Management System Development: Up to 70% consulting cost subsidies
  • Clean Factory Initiative: Financial support for clean production systems
  • Carbon Neutral SME Support Package: End-to-end assistance
  • The climate disclosure mandate is an opportunity to strengthen your position within major supply chains. KITIM provides tailored consulting services. Contact KITIM today.

    KSSB Climate DisclosureESG Data ManagementSME Compliance
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