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ESG POLICY & STRATEGY
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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 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
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 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
ESG Policy & Strategy
EU Food Waste Reduction Targets: Food Companies Must Change the Structures That Cause Waste, Not Just Measure What Is Thrown Away
The European Union's food waste reduction targets handle total manufacturing volumes and per capita consumption volumes differently. To connect these targets to corporate operations, companies must change both the root causes of waste and their production, delivery, and sales decisions together.
KBR경영연구소 · 09/26/2026
ESG Policy & Strategy
Apple's 30% Recycled Materials: What Supply Chains Must Prove Beyond 'Eco-Friendly' Raw Materials
The 30% recycled materials and 100% specific raw materials announced by Apple involve different measurement scopes. We analyze how to evaluate material transitions by connecting them with purchasing specifications, production yields, and raw material traceability.
김민경 Editor · 09/24/2026
