No SIril does not take into account any colour profile when reading image. Again this is wanted because this is not the goal of Siril.
In fact, the only reason we propose to save an embeded ICC profile is for user that use Photoshop or Ligntroom. These users had some issues because these software don’t assume sRGB if no profile available.
But you have to keep in mind that Siril is not a raw developer like Darktable and/or Rawtherapee. Most images handled by Siril come from Astronomy camera where ICC profile is really not known.
So we do offer the ability to embed the ICC profile only at the end of the toolchain to help the user that don’t know anything about ICC profile and that didn’t understand why color was different inside photoshop. That’s all.