ESG POLICY & STRATEGY

Carbon Footprint Is No Longer 'Feel-Good Marketing' — It Becomes a 'Second Cost' in 2026

With the full implementation of the CBAM in January 2026 and the finalization of the KSSB in February, the carbon footprint has shifted from a 'measurement target' to an object of 'payment and reporting.' The EU CBAM imposes carbon costs on the import of six categories including steel and aluminum, with the certificate price for the first quarter announced at 75.36 euros per ton (April 2026). As the CSRD, Green Claims, and Digital Product Passport (DPP) intersect, regulatory focus is narrowing beyond company-wide levels to questioning the carbon of a 'single product' (PCF). South Korea will begin disclosures starting with KOSPI-listed companies with assets of 30 trillion won or more in 2028 (FY2027), while providing a three-year grace period until 2031 for Scope 3, which is the most challenging. Ultimately, companies equipped with verifiable carbon data infrastructure will reduce costs and gain bidding leverage, meaning the grace period is a 'preparation period,' not an 'exemption.'