Number of Companies Disclosing Sustainability Management Reports Rises 10% in One Year

In 2025, the number of listed companies on the Korea Exchange’s main board that disclosed sustainability management reports increased by approximately 10% compared to the previous year.

According to the Korea Exchange on January 5, 225 companies voluntarily disclosed sustainability management reports in the previous year, up 10% from 204 companies a year earlier. Of these, 163 companies, accounting for 72%, submitted their reports in June.

Larger corporations (with assets of 2 trillion won or more, or a market capitalization of 10 trillion won or more) showed higher disclosure rates. While 67% of companies with assets over 2 trillion won disclosed their reports, only 9% of companies with assets under 2 trillion won did so.

Additionally, among companies with a market capitalization of 10 trillion won or more, 86% made disclosures. For those with a market capitalization between 2 trillion and 10 trillion won, the rate was 65%, and for those under 2 trillion won, only 17% disclosed. By industry, manufacturing (113 companies) and financial and insurance (48 companies) had the highest number of disclosures.

In terms of disclosure content, there was a strong focus on climate-related strategies and risk management. A total of 213 companies (95%) identified and disclosed climate risk factors, with most reporting both transition risks (210 companies) and physical risks (200 companies).

The number of companies implementing quantitative financial impact assessments (17%) and scenario analysis (38%) for risks and opportunities remained similar to the previous year. However, the Korea Exchange noted that analysis of financial impacts and the presentation of specific response strategies are still insufficient.

Furthermore, 99% of companies disclosed direct (Scope 1) and indirect (Scope 2) greenhouse gas emissions, but only 1% did so on a consolidated basis, indicating ongoing difficulties in calculating emissions that include subsidiaries. While 68% of companies disclosed other indirect (Scope 3) emissions, the number of companies specifying detailed calculation methods or the scope of estimated values remains low.

The Korea Exchange stated, "Going forward, we plan to introduce various support measures to strengthen companies’ ESG (Environmental, Social, and Governance) disclosure capabilities and to ensure the successful establishment of the domestic ESG disclosure system. We will support the enhancement of disclosure capabilities through ESG-related seminars and meetings for companies, and will work closely with government authorities and related organizations to ensure that companies’ concerns are fully reflected in the development of the domestic ESG disclosure system."

Yonhap News Agency