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Mandatory ESG Disclosure Looms; Law Firm Advises Clear Standards on What, How Much to Disclose

2026-07-05 05:13:29

According to Cho Doo-yeon, lawyer at Kim & Chang, as ESG disclosure requirements approach, companies must establish clear standards for what information to disclose, how much to reveal, and how to express it. Cho recommended that firms conduct materiality assessments to identify material ESG issues, ensure data reliability through robust internal controls, and establish governance mechanisms to verify processes. The lawyer cautioned against unfounded assertions, declarative statements, and ESG disclosures that contradict financial statements. Cho emphasized that once companies publicly disclose information through investor relations or press releases, they assume responsibility for its credibility and must design supporting systems and oversight structures.

Disclaimer: The information on this page may come from third-party sources and is for reference only. It does not represent the views or opinions of Gate and does not constitute any financial, investment, or legal advice. Virtual asset trading involves high risk. Please do not rely solely on the information on this page when making decisions. For details, see the Disclaimer.

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