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ESG
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ESG Policy & Strategy
EUDR Implementation Dates Vary: Coffee Exports and the Record of Raw Materials to Be Connected
Based on current European Commission guidelines for 2026, this article distinguishes EUDR implementation dates by business operator and product. It analyzes the requirements for preparation and procurement strategies that connect production locations, raw material volumes, shipments, and reference records.
박소유 Editor · 10/13/2026
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ESG MARKET & CASES
Opportunities in South Korea's Battery Recycling: Beyond Facility Capacity to Raw Materials and Sales Channels
박소유 Editor · 10/12/2026
ESG Policy & Strategy
EU Pay Transparency Directive Implementation in 2026: Mandatory Salary Disclosure and Strategy for South Korean Companies
이지영 Editor · 10/12/2026
ESG Policy & Strategy
Emissions Rise Despite More Renewables: The Missing Time Dimension in Corporate Power Strategies
이지영 Editor · 10/07/2026
ESG Policy & Strategy
EU Battery Regulation Full Enforcement in 2027: What to Prepare First Regarding Battery Passports and Supply Chain Due Diligence
이우리 Editor · 10/07/2026
ESG Policy & Strategy
CBAM Q3 Price at 82.32 Euros: What Export Quotes Need to Reflect
The CBAM certificate price for the third quarter is 82.32 euros per ton of emissions. This analysis examines the difference between price increases and individual corporate burdens, actual emissions data, verification, contractual cost allocation, and the connection between 2026 imports and 2027 declarations.
이태민 Editor · 10/06/2026
ESG Policy & Strategy
Free Allocations Under the Emissions Trading Scheme: Are They Grounds to Postpone Reduction Investments?
Free allocations under the emissions trading scheme do not automatically account for actual procurement needs and the impact of reduction investments. This article analyzes how to classify the scope of the fourth planning period and provides criteria for finance teams and operational sites to compare purchasing, operational improvements, and facility investments using identical timelines and costs.
김민경 Editor · 10/01/2026
ESG Policy & Strategy
ESG Reports Can No Longer Be Just for PR: 5 Areas to Check Ahead of the 2028 Disclosure Transition
The South Korean government is pushing to mandate ESG disclosure in business reports for KOSPI-listed companies with consolidated assets of 10 trillion won or more starting in 2028, which will require legal revisions. ESG reports must explain the basis for selecting material issues, along with the data collection scope and calculation standards covering domestic and overseas subsidiaries. Climate disclosures and greenhouse gas emissions are the core of initial preparations, and even if Scope 3 disclosure is deferred, data requests to partner companies may begin earlier. To prepare for the third-party verification and liability exemption systems proposed by the government, companies must manage data sources, calculation methods, underlying assumptions, and internal review processes. While keeping an eye on the EU's streamlined reporting and the spread of ISSB standards, the core task is to organize verifiable data and management systems rather than merely increasing report length.
이우리 Editor · 10/01/2026
ESG MARKET & CASES
Server Reuse and Recycling: How to Read Microsoft's 92% Figure
Microsoft's 92% server and component circularity performance is a combined metric of reuse and recycling, meaning it cannot be interpreted as all servers having been put back into operation. By breaking down security processing, downstream demand for parts, and material recovery pathways, the circular economy emerges as a matter to be designed from procurement and operation, rather than just after disposal.
이우리 Editor · 09/30/2026
ESG Policy & Strategy
Is Paper Packaging Enough? How EU Food Packaging PFAS Restrictions are Changing Purchasing Criteria
PFAS restrictions on food-contact packaging under the EU PPWR will apply starting August 12, 2026. This article examines changes in purchasing and shipping decisions through the linkage of measurement ranges for three concentration standards, market placement timing, and specification/test data.
김민경 Editor · 09/27/2026
