YOON&YANG

ESG Strategy 

Comprehensive development of integrated ESG strategies, from responding to global ESG regulations to fulfilling disclosure, reporting, and evaluation requirements

• Advising on the establishment of ESG management systems, setting ESG goals, and identifying key implementation initiatives to formulate effective ESG management strategies
• Reviewing applicability of global regulations such as the EU CSRD, CSDDD, and CBAM, and developing tailored response strategies
• Diagnosing ESG risks across the entire supply chain, preparing due diligence response manuals, and establishing supply chain ESG management platforms
• Supporting ESG data collection and report preparation in accordance with various disclosure standards including GRI, IFRS S1/S2, and US SEC climate disclosures
• Analyzing evaluation criteria of major ESG rating agencies such as MSCI, Sustainalytics, and KCGS, and providing advisory services to improve ESG ratings

Environment & Climate

Development of sustainable business operation strategies to address carbon neutrality, climate risks, and environmental regulations

• Advising on the formulation of carbon neutrality strategies and implementation plans for international initiatives such as SBTi and RE100
• Analyzing costs and risks arising from climate-related policy changes, including ETS, CBAM, and carbon taxes, and developing appropriate response strategies
•  Conducting environmental risk assessments for factories and business sites, and establishing compliance frameworks for relevant regulations
• Providing legal review and advisory services on carbon emission reduction performance calculations and external reporting requirements

Greenwashing

Prevention and management of legal risks arising from ESG-related external communications

• Reviewing the legality of expressions used in ESG campaigns and disclosure materials, and establishing guidelines to prevent greenwashing
•  Assessing compliance with the Act on Fair Labeling and Advertising and the Environmental Technology and Industry Support Act regarding eco-friendly certifications and labeling
• Advising on procedures for responding to the KFTC and verifying factual accuracy in ESG-related claims.

Human Rights & Labor

Establishing risk management systems for human rights and occupational safety

• Developing policies and designing supplier audit systems to comply with supply chain due diligence laws (e.g., EU, Germany)
• Conducting human rights impact assessments and formulating response strategies in line with international human rights standers such as CHRB
• Reviewing contracts and advising on due diligence strategies related to procurement from high-risk areas for forced labor and child labor
•  Designing organizational management and accident prevention systems to ensure compliance with the Serious Accident Punishment Act and the Occupational Safety and Health Act

ESG Finance

Advisory services on managing ESG risks before and after investment and transactions, and compliance with ESG-based financial requirements

• Reviewing issuance requirements and advising on the design of frameworks for green bonds and sustainability bonds
• Structuring ESG financial products such as sustainability-linked loans and supporting related disclosure compliance
• Providing advisory services on ESG disclosure systems and information review in response to listing maintenance and eligibility assessments

Governance

Establishing organizational management, internal controls, and stakeholder engagement systems to fulfill ESG responsibilities

• Advising on the formations of ESG committees, defining their scope of responsibilities within the board, and establishing operational procedures
• Providing strategies for shareholder meeting responses, shareholder proposals related to ESG, and activist investor engagement
• Assisting in the development of corporate ethics charters, codes of conduct, and compliance management systems
• Designing internal control systems for risk identification and prevention

 ESG Strategy

• Developed supply chain ESG management manuals and established ESG platforms for companies such as K Corp and S Corp
• Designed a detailed supply chain ESG diagnostic and evaluation model for I Corp
• Led ESG supply chain due diligence consulting for small and medium-sized enterprises on behalf of the Ministry of Trade, Industry and Energy
• Provided monitoring and advisory services on the applicability of global ESG regulations including CSRD and CSDDD for companies such as S Corp and C Corp
• Delivered end-to-end consulting on sustainability report preparation based on GRI and IFRS standards for S Corp and Y Corp
• Reorganized disclosure materials and developed communication strategies with rating agencies to improve ESG ratings for S Corp
• Conducted information consistency reviews and devised disclosure strategies in response to CDP evaluations for K Corp

Environment & Climate

• Provided structural advisory services related to carbon credit trading for the cookstove distribution project in Bangladesh for S Corp
• Advised on external reporting and third-party verification of carbon emission reduction performance for S Corp
• Delivered legal interpretations and feasibility assessments regarding RE100 implementation measures for Korea Electric Power Corporation (KEPCO)
• Conducted environmental risk assessments and provided legal advisory services on landfill waste management for Korea Rural Community Corporation
• Provided environmental due diligence and on-site risk assessment advisory services for the CPS factory of C Corp

Greenwashing

• Provided advisory services on responding to KFTC complaints and verifying factual accuracy related to ESG advertising expressing for S Corp
• Conducted greenwashing risk assessments of environmental performance statements in sustainability reports for S Corp
• Performed compliance reviews under the Act on Fair Labeling and Advertising for product advertising materials and provided preventive advice for A Corp and L Corp

Human Rights & Labor

• Provided advisory services on human rights management policy development and practical guide refinement for companies such as K Corp and S Corp
• Advised on labor union formation and collective bargaining responses for K Corp and S Corp 
• Reviewed investigation procedures and disciplinary standards related to workplace harassment cases for E Corp
• Conducted safety and health management system consulting and compliance audits for Incheon Metropolitan City
• Developed strategies addressing discrimination risks and occupational safety measures related to hiring older skilled workers for H Corp

ESG Finance

• Provided advisory services on framework compliance and external review processes for green bond issuance by Korea South-East Power Co.
• Advised on response strategies to sanctions imposed by the Korea Exchange related to ESG issues for C Corp
• Assisted in restructuring ESG disclosure systems during management acquisition and listing eligibility reviews for C Corp

Governance

• Advised H Corp on establishing ESG-related reporting systems and revising board operation regulations
• Provided shareholder meeting response strategies and voting procedure improvements to protect minority shareholder rights for Y Corp and H Corp
• Supported L Corp and H Corp in building enterprise-wide compliance management systems 
• Conducted diagnosis of potential compliance program violations and investigations into unfair internal transactions for L Corp