esg-market-cases
ESG Dedicated Organizations: Time to Establish or Disband?
The questions are changing—the buzzword for 2026 is no longer whether there is a separate ESG department, but rather the simultaneous realization of two trends: on one hand, CSO and dedicated organizations being absorbed or reorganized into other functions, and on the other, 'internalization' across the entire company. Globally, it is a 'restructuring' rather than a 'retreat.' While some worry that CSO roles are being absorbed by CFO, risk, and legal departments, hiring demand and budgets remain robust, marking a shift from non-financial areas into the mainstream of management. The core issue is integration versus dilution. The moment ESG becomes 'everyone's job,' there is a risk that it degrades into 'no one's job' without authority and budgets, and side effects like greenhushing are reported. In Korea's reality, the establishment of ESG committees among the top 500 companies surpassed the halfway mark, rising from 53.7% in 2023 to around 57% recently (with significant industry deviations). The Financial Services Commission has presented a roadmap draft initiating mandatory disclosure starting in 2028 for assets of 30 trillion won or more beginning in February 2026, shifting the weight toward 'internalization and execution.' The essence lies in the structure of authority, data, and responsibility rather than the mere presence of a department. The real question should not be 'Do we have an ESG department?' but 'Is ESG actually changing our decision-making?'
The questions are changing—the buzzword for 2026 is no longer whether there is a separate ESG department, but rather the simultaneous realization of two trends: on one hand, CSO and dedicated organizations being absorbed or reorganized into other functions, and on the other, 'internalization' across the entire company. Globally, it is a 'restructuring' rather than a 'retreat.' While some worry that CSO roles are being absorbed by CFO, risk, and legal departments, hiring demand and budgets remain robust, marking a shift from non-financial areas into the mainstream of management. The core issue is integration versus dilution. The moment ESG becomes 'everyone's job,' there is a risk that it degrades into 'no one's job' without authority and budgets, and side effects like greenhushing are reported. In Korea's reality, the establishment of ESG committees among the top 500 companies surpassed the halfway mark, rising from 53.7% in 2023 to around 57% recently (with significant industry deviations). The Financial Services Commission has presented a roadmap draft initiating mandatory disclosure starting in 2028 for assets of 30 trillion won or more beginning in February 2026, shifting the weight toward 'internalization and execution.' The essence lies in the structure of authority, data, and responsibility rather than the mere presence of a department. The real question should not be 'Do we have an ESG department?' but 'Is ESG actually changing our decision-making?'
Does Our Company Really Have a Separate ESG Department? Should a dedicated ESG organization be maintained separately, or should ESG be embedded across all departments? In 2026, we examine the organizational design turning points faced by global companies. "Does our company have a separate ESG department?" This question sounds like a simple check of an organizational chart, but it actually touches upon the most sensitive topic in sustainable management for 2026. Just a few years ago, the "establishment of a dedicated ESG organization" was considered proof that a company was serious about sustainable management. Today, however, completely opposite trends are unfolding simultaneously. On one side, the roles and status of dedicated ESG organizations and Chief Sustainability Officers (CSOs) are being readjusted, while on the other, attempts to "internalize" ESG into the daily operations of ev…
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