The Gunners announced last week that the former France worldwide had refused to fly to the United States and it is understood his decision came after his request to have his contract terminated and find a new club was rejected, with disciplinary proceedings due as a result.
When Unai Emery inherited the Arsenal squad last summer, one of the crucial positions that he had to form his opinions on was centre-back.
Emery's side, who finished fifth in the league last season, kick-off their new campaign at Newcastle United on August 11.
As per the Mirror, Koscielny is said to want an extra year on his contract, which runs out in 2020 and Arsenal were said to be willing to give him that year but it would force him to take a big wage cut. Nacho Monreal has already been promoted into the captaincy circle, which leaves two spaces vacant.
"We spoke a little about this and past year we had Laurent, Petr Cech and Ramsey", said Unai. These are the qualities and more (we want). They started one day being captain when they were young. We're looking forward to seeing him with us and other players with injuries like Hector Bellerin, [Konstantinos] Mavropanos and Emile Smith Rowe.More news: Everyone Wears a Mask in HBO's New Trailer for 'Watchmen'
More news: Huawei EMUI 9.1 Update Roadmap announced in India
More news: Crystal Palace boss Hodgson: Has Zaha asked to leave...?
He said: "Our target is to get three or four players who really improve our squad now".
Five captains does sound a little bit excessive from Emery's point of view.
"[I look for] experience of leadership, being an example on and off the pitch, character and communication with the coach and other players, capacity to speak and to be there for supporters, a good connection and communication with the club".
Is it worth keeping an unhappy player on the books against his will, or should we just bow into his demands and let him go at any price?
The Sun suggests that the veteran French centre back is "ready for a legal showdown" and is due to meet with the club's lawyers on Friday.
"[Before] he had his injury he was really playing with big performances".