{
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     ],
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        }
       ],
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     ],
     "reason": "review PARTIAL: PARTIAL. The excerpt confirms ESG disclosures will take effect from 2028 (FY2027) in corporate business reports under the FSCMA, but only for KOSPI-listed companies with assets ≥KRW10 trillion, not al",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
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   },
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    "name": "reporting_standards",
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   {
    "name": "sources",
    "value": "not_found",
    "read_at": "2026-10-31T02:57:43Z",
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      }
     ],
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     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   }
  ],
  "reading": {
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   "notes": {
    "regime": "review PARTIAL: PARTIAL\n\nThe excerpt confirms ESG disclosures will take effect from 2028 (FY2027) in corporate business reports under the FSCMA, but the **scope is narrower** than implied in the claimed value—it init",
    "authority": "verified · date on-page (reader)",
    "applicability": "verified · date on-page (reader)",
    "adoption_stage": "verified · date on-page (reader)",
    "effective_dates": "review UNSUPPORTED: SUPPORTED, The excerpt explicitly states the third-party verification duty takes effect from 2030, two years after the disclosure requirement kicks in.",
    "disclosure_duties": "review PARTIAL: PARTIAL. The excerpt confirms ESG disclosures will take effect from 2028 (FY2027) in corporate business reports under the FSCMA, but only for KOSPI-listed companies with assets ≥KRW10 trillion, not al",
    "reporting_standards": "review PARTIAL: PARTIAL\n\nThe excerpt confirms that the KRX voluntary disclosure system encourages listed companies (not legally bound to file ESG disclosures) to disclose sustainability reports in accordance with KSS",
    "taxonomy": "verified but undated — the source bears no date (order: source_date or not_found)",
    "climate_requirements": "verified · date on-page (reader)",
    "assurance": "verified · date on-page (reader)",
    "filing_store_and_format": "verified · date on-page (reader)",
    "interoperability": "not stated on the pages read",
    "rule_revision_ref": "not stated on the pages read",
    "sources": "review UNSUPPORTED: UNSUPPORTED\n\nThe claimed date (\"Jul 08, 2026\") is incorrect—the excerpt clearly states the announcement was made on **July 8, 2024** (not 2026). The policy itself is set to take effect in **2028**, bu"
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