[Edaily Reporter Park Soon-yeop] SK Securities has released a climate disclosure report that proactively incorporates domestic sustainability disclosure standards. The company has strengthened its climate disclosure capabilities by incorporating climate-related risks and opportunities into its management decision-making and risk management systems, while expanding the scope of its financial emissions calculations and external verification.
#SK Securities announced on the 17th that it has published the “2025 KSSB No. 2 Pilot Report,” prepared in accordance with “KSSB Disclosure Standard No. 2: Climate-Related Disclosure,” which was announced last February by the Korea Sustainability Standards Board (KSSB) under the Korean Accounting Standards Board.

This report is a standalone climate disclosure report prepared separately from the “2026 Sustainability Report” published last month. It organizes climate-related information in accordance with the disclosure framework of KSSB No. 2, and its reporting scope includes SK Securities and its consolidated subsidiaries, SK S Private Equity and MS Mutual Savings Bank.
Based on the year 2025, the report details climate-related risks and opportunities, management systems, and key performance indicators across the four core areas of KSSB Issue 2: governance, strategy, risk management, and metrics and targets. The data and assumptions used in the disclosure were kept consistent, to the extent possible, with the information used in preparing the consolidated financial statements.
In the strategy section, the report quantitatively analyzed potential value fluctuations resulting from transition risks and physical risks associated with corporate finance assets—such as stocks, bonds, and loans—using scenarios from the NGFS, IEA, and IPCC. It also disclosed a management system that sets short-, medium-, and long-term internal carbon prices and incorporates them into investment screening and capital allocation decisions.
In the “Indicators and Targets” section, the company presented its greenhouse gas emissions and green investment performance. SK Securities’ Scope 1 and 2 greenhouse gas emissions for 2025 stood at 1,563 tCO₂eq, a reduction of approximately 37% compared to the base year of 2021. This figure exceeds the 2025 target of 2,016 tCO₂eq. The company explained that this result reflects a reduction in company-wide energy consumption and changes in electricity emission factors.
Scope 3 Category 15, which represents financial emissions resulting from investments, was calculated using Part A, 3rd Edition of the “Global GHG Accounting and Reporting Standard for the Financial Industry” published by the Partnership for Carbon Accounting Financials (PCAF). The scope of financial emissions measurement was expanded by adding quasi-government bonds, structured finance, and securitized finance to the asset types included in the calculation.
In terms of climate-related opportunities, the value of investments compliant with the revised Korean Green Taxonomy (K-Taxonomy) as of December 2025 was estimated at approximately 1,204억 원. This represents 1.76% of total assets.
External verification was also conducted to enhance the reliability of the disclosed information. SK Securities underwent third-party verification by DNV Business Assurance Korea for Scope 1 and 2 emissions, as well as Scope 3 categories 1, 3, 5, and 6. The verification was conducted at the limited assurance level in accordance with ISO 14064-3, and DNV issued an “unqualified” opinion on the greenhouse gas emissions. Scope 3 Category 15 emissions, which represent financial emissions, were calculated and disclosed separately.
Jeong Jun-ho, CEO of SK Securities, stated, “Climate disclosure goes beyond mere information disclosure; it is a process of incorporating climate-related risks and opportunities into management decision-making and risk management.” He added, “By proactively applying domestic standards, we will continuously review our data and management systems and work to enhance both reliable climate information and our climate finance capabilities.”
SK Securities was the first domestic securities firm to publish a standalone TCFD report in 2022 and the first to release an IFRS S2 report in 2024. With the publication of this second KSSB Pilot Report, the company is progressively enhancing its climate disclosure framework.