KBR 코리아비즈니스리뷰 · Section
ESG
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ESG Policy & Strategy
The US Pushes Aside ESG, Markets Demand Data — Sustainable Management After the ESG Backlash
In 2026, ESG is unfolding as a simultaneous progression of regulatory rollbacks at the US federal level and growing demands for sustainability data from global capital markets. While the US sees the repeal of SEC climate disclosure rules, ESG fund outflows, and companies avoiding the term 'ESG,' climate targets and sustainability investments have not completely disappeared. On the other hand, regional disclosure regulations such as ISSB standards, IAASB assurance standards, and rules in the EU and California are institutionalizing sustainability information into comparable and verifiable data. South Korea is also pushing to mandate sustainability disclosures starting with large KOSPI-listed companies from 2028 through KSSB standards and a Financial Services Commission roadmap. Ultimately, core competitiveness after the ESG backlash lies not in how well one talks about ESG, but in how reliably one can prove climate, supply chain, and governance data.
김민경 책임기자 · 06/27/2026
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ESG Policy & Strategy
Carbon Footprint Is No Longer 'Feel-Good Marketing' — It Becomes a 'Second Cost' in 2026
이우리 선임기자 · 06/24/2026
ESG MARKET & CASES
ESG Dedicated Organizations: Time to Establish or Disband?
이지영 기자 · 06/22/2026
ESG Policy & Strategy
Why Climate Risk Must Be Brought to the Boardroom
강지혜 선임기자 · 06/16/2026
ESG MARKET & CASES
Casebook on ESG Controversies: How Rating Downgrades, Boycotts, and Lawsuits Occur
KBR 편집부 · 06/16/2026
ESG MARKET & CASES
ESG Management: The U.S. Retreats, Europe Simplifies, and South Korea Finally Reaches the Starting Line
In 2026, global ESG entered a diverging phase where the U.S., EU, and South Korea are pursuing entirely different regulatory directions for the same concept. The U.S. has effectively withdrawn federal climate disclosure rules, fragmenting ESG around state-level regulations and investor demands. The EU has reduced the scope of CSRD and CSDDD and eased disclosure burdens while maintaining core principles such as double materiality and third-party assurance. South Korea has begun transitioning from voluntary disclosure to a statutory disclosure system through the finalization of KSSB standards and a phased mandatory roadmap starting in 2028. Korean companies must simultaneously manage EU supply chain requirements, KSSB compliance, and investor demand from the U.S. market, viewing ESG not merely as regulatory compliance but as infrastructure for global competitiveness.
강지혜 선임기자 · 06/15/2026
ESG Policy & Strategy
Are Korean Companies' ESG Management Strategies Properly Aligned with Global Standards?
An analysis suggests that what Korean companies must pay attention to is the shift in the due diligence method required by the CSDDD, as formal due diligence such as 'sending the same questionnaire to all tier-1 suppliers' is no longer justified, and the principle of risk-based due diligence has become much clearer. Korean companies generating a certain level of revenue or more within the EU are subject to both the CSRD and the CSDDD, and subsidiaries of Korean companies within the EU are also subject to the CSRD if they meet the size requirements. Under the CBAM, carbon emissions translate into financial costs, and the combined effect of production and carbon costs determines competitiveness. In particular, the EU may apply conservative default values to companies lacking an MRV (Measurement, Reporting, and Verification) system, imposing additional costs that could severely undermine their competitiveness.
KBR 편집부 · 06/11/2026
ESG MARKET & CASES
Examining ESG Among Global Enterprises: Strategies and Realities of Leading Companies
Amid the changing global ESG environment, global leading companies such as Apple, Microsoft, and Unilever, along with key domestic corporations including Samsung Electronics, Hyundai Motor Company, POSCO, and SK Hynix, are implementing ESG strategies tailored to their respective industry characteristics. Consumer goods and manufacturing ESG: The war on supply chains and plastics. Unilever: Transparency in goal adjustment and tangible performance. The rise of honest ESG communication: Cases of 'honest ESG' are increasing, where companies transparently disclose realistic adjustments and the reasons behind them—such as Microsoft admitting to emission increases and Unilever revising its plastic targets—rather than clinging to unachievable goals, thereby building trust instead.
강지혜 선임기자 · 06/10/2026
ESG MARKET & CASES
The Illusion That "K-ETS Makes Us Fine": The Blind Spot Revealed by CBAM Article 9
In the first full-scale year of the EU Carbon Border Adjustment Mechanism (CBAM), the common belief that "having K-ETS means we are fine" is only half true. The real level of protection is determined not by possessing a system, but by the actual carbon price paid and the quality of verified data. As the EU CBAM entered its full operational phase on January 1, 2026, the long-held assumption inside Korean industry that the K-ETS would largely offset burdens at the EU border has necessitated a reassessment. According to European Commission guidance, CBAM operated as a transitional phase focused purely on reporting obligations from October 1, 2023, to December 31, 2025, but transitioned to a cost system requiring importers to purchase and surrender certificates starting in 2026. The core issue is not whether South Korea operates an emissions trading system, but what carbon costs the EU actually recognizes under CBAM.
김민경 책임기자 · 06/09/2026
ESG Policy & Strategy
The Era of the "Second Financial Statement" Begins — Significance of Korea's Finalized ESG Disclosure Roadmap and Corporate Tasks
ESG is an international standard framework for corporate sustainability composed of three pillars: Environmental, Social, and Governance. In 2026, Korea officially transitioned this framework into a mandatory disclosure system through the finalization of KSSB standards and the announcement of the Financial Services Commission roadmap. [Image = Korea Business Review DB] 5 Years of Drifting, Finally Dropping Anchor
KBR 편집부 · 05/07/2026
