Build a globally-compliant, ESG-aligned future for your business in Korea
Large Korean companies—such as KOSPI-listed multinationals, EU exporters, and global suppliers—are under growing pressure to meet both domestic and international ESG disclosure requirements. In addition to Korea’s evolving regulatory landscape led by the Financial Services Commission (FSC) and the Korea Exchange (KRX), these companies must also align with global frameworks like the EU’s ESRS (under CSRD), the SEC’s climate disclosure rules, and California’s new emissions regulations—many of which apply based on global business presence, not just location.
Speeki helps globally active Korean firms navigate this complex ESG landscape with confidence. Unlike local law firms or single-market providers, we deliver a unified platform and advisory support covering ESG training, cross-border reporting, third-party due diligence, and assurance—fully aligned with global and regional standards.
Regulations are evolving fast — ESG is a legal obligation, not a choice
Korean companies—especially large listed entities and those with global operations—are now expected to comply with a wide range of binding ESG requirements. These include not only local frameworks but also extra-territorial regulations from global markets where they operate or sell.
South Korea’s Regulatory Landscape
- FSC ESG Disclosure Roadmap: The Financial Services Commission (FSC) is implementing a phased approach to mandatory ESG disclosure for KOSPI-listed companies. Firms with over ₩2 trillion in assets are expected to begin mandatory ESG reporting by 2026, with full adoption for all listed entities by 2030.
- KRX Guidance: The Korea Exchange recommends ESG disclosure in annual reports and encourages companies to align with TCFD (Task Force on Climate-related Financial Disclosures) and SASB standards.
- K-ETS (Korea Emissions Trading Scheme): Over 700 companies are required to measure, verify, and report their greenhouse gas emissions under Korea’s national cap-and-trade system.
- Environmental and Social Risk: The Ministry of Environment has strengthened laws around pollution, carbon emissions, and supply chain due diligence, while the Ministry of Employment and Labor is sharpening focus on fair labour and human rights compliance.
Global Pressures Affecting Korean Companies
- EU CSRD/ESRS: Korean firms with significant operations, subsidiaries, or listings in the EU must comply with the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, including double materiality assessments and third-party assurance. The scope applies even to non-EU headquartered companies if they meet the EU presence thresholds.
- SEC Climate Rules: US-listed or US-exposed companies may fall under the Securities and Exchange Commission’s climate-related disclosure rules, requiring Scope 1 and 2 GHG data, climate risk integration, and governance disclosures.
- California SB 253/SB 261: Impacts any large company with substantial California revenue
- Cross-border investors, clients, and rating agencies increasingly require global-standard ESG compliance
Prepare now for Korea’s ESG disclosure mandate:
Under the FSC’s ESG disclosure roadmap, large KOSPI-listed companies are expected to begin sustainability reporting from 2026, in line with disclosure standards issued by the Korea Accounting Standards Board (KASB). These reports must cover governance, climate-related risks, emissions, workforce practices, and anti-corruption, with data verification where required under the K-ETS.
If your Korean HQ has EU subsidiaries or €150M+ EU revenue, CSRD and ESRS apply—requiring double materiality, Scope 3 data, and third-party assurance, starting as early as FY2025.
Even if exempt, global clients may still require ESG data from Korean suppliers to meet their own reporting obligations.
ESG support for Korean firms—locally grounded, globally aligned.
Whether you're preparing for regulatory reporting, expanding globally, or building a long-term ESG strategy, Speeki delivers four integrated solutions designed to help Korean companies lead with confidence.
Carbon Data Platform for K-ETS and Beyond
Speeki’s Carbon Lens™ is an advanced AI-powered solution that transforms how you measure and manage your carbon footprint.
Speeki’s carbon solution enables accurate measurement, tracking, and reporting of greenhouse gas emissions—fully aligned with Korea’s Emissions Trading Scheme (K-ETS) and international carbon reporting expectations. It supports Scope 1, 2, and 3 data management, verification readiness, and integration with corporate ESG goals.
ESG Programme Management & Reporting Software
Our software platform helps you manage your ESG programme end to end—from goal setting and task tracking to ESG reporting in global formats, including XBRL. Built to support evolving requirements like KASB standards, materiality assessments, and ISSB alignment, the platform also simplifies stakeholder engagement and audit readiness.
Advisory Services: Gap Analysis, Materiality, and Readiness
Speeki’s experts provide targeted advisory support, helping you assess your current ESG posture and prepare for reporting under local and global standards. We offer structured gap analyses, double materiality workshops, ESG roadmap planning, and custom readiness strategies for regulations like CSRD, SEC, and KASB disclosures.
Training & Capacity Building – From Boardroom to Frontline
We deliver ESG training through multiple formats, including in-person workshops, executive briefings, and e-learning modules in Korean and English. Whether you need compliance alignment, internal awareness, or audit preparedness, Speeki ensures your teams are informed, engaged, and capable of supporting your ESG goals.
Key insights
Explore our expert articles on implementing ESG and sustainability programmes in Korea
Where to Start: Three actions Korean companies should take now
Assess Your Exposure to ESG Reporting Requirements
Begin by identifying which ESG regulations apply to your company across all jurisdictions—such as the KASB sustainability disclosure standards in Korea, the EU’s CSRD/ESRS, SEC climate rules, and California climate laws. This includes checking thresholds (e.g. revenue, subsidiaries, listings) and anticipating requests from global clients or investors.
Our expert advisors help you identify which global and local ESG regulations apply to your organisation, including thresholds under CSRD, SEC, California SB 253/261, and KASB’s disclosure roadmap. We guide you through regulatory scoping and ESG impact mapping to get a clear picture of your obligations.
Conduct a Materiality and Gap Assessment
Evaluate your current ESG data, governance structure, and disclosures against the standards you must meet. Conduct a double materiality assessment (if exposed to ESRS), assess GHG data readiness for K-ETS or Scope 3 reporting, and identify internal gaps in controls, systems, or stakeholder engagement.
We support both materiality analysis (including double materiality for ESRS) and gap assessments through structured workshops and reporting reviews. These insights are integrated into our ESG software, helping you align with standards and track progress toward closing those gaps.
Build Internal Capability and a Structured ESG Programme
Move beyond fragmented efforts and build a company-wide ESG programme with clear ownership, cross-functional coordination, and digital systems to manage progress and reporting. Equip teams—from board to frontline—with the right training and tools to stay aligned with regulatory timelines and market expectations.
Speeki’s platform lets you manage your ESG programme from policy to reporting—assign tasks, monitor KPIs, and prepare disclosures in formats like XBRL. We complement this with tailored ESG training, delivered in-person or online, to engage leaders, compliance teams, and the wider workforce.
Jenna Kim
Jenna is a seasoned ESG and sustainability assurance specialist with extensive experience advising multinational firms across Asia-Pacific. As Speeki’s lead ESG auditor and advisor for Korea, she brings deep regulatory expertise—combining certified anti-corruption (CCEP), fraud-prevention (CFE), and ISO auditing credentials with proficiency in global sustainability frameworks and assurance standards. Jenna empowers organizations to enhance compliance, strengthen internal controls, and embed ESG credibility through practical training, third-party assurance, and tailored advisory services.
Why Choose Speeki
With decades of experience in compliance, governance, and sustainability, our experts guide companies through complex ESG challenges. From strategy and materiality to assurance and training, we bring credibility and clarity at every step.
Headquartered in Asia with a presence across the globe, we understand the nuances of Korea's regulatory landscape while aligning your ESG efforts with international frameworks like ISSB, GRI, and TCFD. We help you localise — without losing the global picture.
Unlike point solutions, Speeki offers a seamless platform that combines sustainability programme management, stakeholder engagement, KPI tracking, and AI-driven reporting — all in one place. You can manage and report, without switching tools.
Our platform is powered by intelligent automation to simplify complex ESG tasks. From auto-calculating carbon emissions to generating machine-readable reports, we reduce manual work, minimise errors, and accelerate results — especially ahead of KASB.
ESG expectations are evolving fast. Speeki is built to adapt. Our modular, scalable technology evolves with your needs, ensuring you're always ready for what’s next — whether it’s new climate metrics, assurance requirements, or stakeholder demands.
We don’t just deliver tools — we partner with you. From onboarding to ongoing advisory, we prioritise responsiveness, flexibility, and support. Our goal is simple: help you succeed, stay compliant, and lead with integrity in a changing world.
ESG Compliance Starts with a Conversation
