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Sustainability “Kim & Chang, Korea’s largest and most dominant full-service law firm, remains unchallenged across the board,
maintaining its ‘Outstanding’ ranking in all practice areas and sectors.”
- asialaw 2025

Overview

Kim & Chang’s Sustainability Practice is a fully integrated, cross-functional platform of professionals—attorneys, tax attorney/CPAs, patent attorneys, consultants, and industry experts—offering a total solution for companies’ sustainability and Environmental, Social, and Governance (“ESG”) agendas.

Integrated Advisory Capabilities Across Legal, Financial, Industry, and Sustainability Domains

Our Practice brings together Korean and foreign attorneys, tax attorney/CPAs, patent attorneys, professional consultants, and experts with experience at global regulatory bodies to assemble the optimal task force tailored to each client’s industry characteristics and issue profile. Unlike conventional advisory models where legal, accounting, and strategy advice are delivered in silos, our Sustainability Practice delivers these services in an integrated manner within a single platform—linking them organically to provide practical, implementation-ready solutions.

Specialized Expertise in Sustainability-focused Content

We develop in-depth, client-specific content grounded in dedicated specialists across key sustainability and ESG topics, including climate change, natural capital, circular economy, supply chain management, and human rights. Our approach can also be tailored by industry context and the needs of different stakeholders, including investors.

Integrated Design of Compliance and Management

We support clients in effectively embedding compliance and disclosure requirements into core management processes and decision-making frameworks. This enables companies to move beyond a “check-the-box” regulatory response and translate compliance into stronger risk management capabilities and sustainable competitive advantage.

Key Servicesshow

Sustainability Reporting & Disclosure Advisory

We provide an integrated solution across complex areas such as regulatory response, risk management, and stakeholder engagement, based on a clear understanding of applicable laws and systems. Our support ranges from sustainability and ESG strategy development to disclosure governance setup, report drafting, and compliance review.

 
 
  • Establishment of a compliance framework for mandatory disclosure requirements
  • Development of sustainability & ESG strategy and policy
  • Establishment of sustainability & ESG disclosure governance and reporting frameworks (governance structure, definitions of metrics/indicators and data)
  • Preparation of sustainability reports, KSSB and CSRD reports, and support for ESG rating assessment readiness
  • Sustainability & ESG disclosure risk reviews (ESG compliance)
  • Design of sustainability & ESG disclosure platforms
  • Design of internal control framework for sustainability & ESG information

 

Climate & Environmental Advisory

We deliver comprehensive legal and advisory services across the entire climate and environmental spectrum. Moving beyond reactive climate risk management, we partner with clients to navigate complex, evolving regulations and capitalize on sustainable opportunities.

 
  • Carbon neutrality roadmap development and GHG emissions measurement/management support
  • Biodiversity guidance and disclosure readiness support
  • Natural capital KPI development and business impact/materiality analysis
  • Response support for global circular economy regulations and related disclosures

 

GHG Emissions Reduction & Carbon Neutrality Strategy Development
  • Support for establishing a GHG emissions accounting system and implementing a carbon neutrality roadmap
  • Development of strategies to enhance product-level carbon competitiveness
  • Designing an internal carbon pricing (“ICP”) governance and operating framework

 

Human Rights Management System Development & Human Rights Due Diligence Support
  • Establishment of a human rights management framework
  • Support for conducting human rights due diligence and human rights impact assessments
  • Advisory on responding to individual human rights complaints/claims raised by domestic or global human rights bodies and NGOs

 

Sustainable Finance Strategy & ESG Investment Advisory
  • Development of strategies to promote sustainable finance (e.g., green, transition, and social finance)
  • Support for design and implementation of ESG and impact investing processes and operating models (e.g., ESG due diligence, enhancing the non-financial value of portfolio companies/targets)

 

Supply Chain Management & Sustainability Risk Assessment Advisory
  • Development and implementation support for supply chain regulatory compliance strategies
  • Establishment of supply chain management, due diligence, and traceability systems
  • Advisory on human rights and environmental risk due diligence across the supply chain, including risk mitigation and response measures
  • Support for responding to domestic and global supply chain-related disputes (investigations, litigation, arbitration) and stakeholder engagement/communications

Key Experienceshow

The Sustainability Practice serves a broad and diverse client base, including leading Korean conglomerates and their overseas subsidiaries, multinational corporations operating in Korea, as well as public-sector bodies and research institutions. Our work spans a wide range of industries, including semiconductors, electronics, automotive and auto parts, industrial machinery, construction, pharmaceuticals, IT, online platforms, media, telecommunications, software, chemicals, fintech, banking, securities, insurance, private equity, energy, shipping, aviation, retail (both online and offline), consumer goods, luxury, and entertainment.

 

Advisory on Sustainability & ESG Management Strategy Development and Implementation
  • Advisory on establishing an international carbon credit fund to secure overseas forest-based carbon credits in collaboration with international organizations
  • Advisory on establishing an integrated due diligence framework to comply with global regulations, including CSDDD, UFLPA, EUBR, EUDR, and EUFLR
  • Advisory on the development and review of UFLPA-related policies and documentation, including protocols, contracts, NDAs, and other supporting templates
  • Legal risk assessment and response planning for potential violations of domestic laws arising during supply chain due diligence processes
  • Advisory for responding to customs enforcement actions by overseas regulators and addressing issues raised by stakeholders
  • Advisory on establishing and enhancing human rights management systems for leading domestic and global companies
  • Advisory on GHG emissions calculation methodologies for major export industries for public-sector institutions
  • Advisory on external stakeholder engagement related to human rights issues
  • Advisory on individual human rights issues (e.g., discrimination, harassment, sexual harassment, labor-management relations)
  • Design and delivery of mock detention exercises and training programs for domestic and overseas suppliers and business partners
  • Advisory on developing biodiversity KPIs and supporting disclosure readiness for major Korean conglomerates
  • Drafting periodic energy-focused newsletters for private-sector clients and related organizations
  • Reviewing human rights management systems and conducting human rights impact assessments (“HRIA”) for leading domestic and global companies
  • Overhaul of ESG management roadmaps for a state-owned bank

 

Advisory on Sustainability and ESG Disclosure & Ratings
  • Advisory on establishing sustainability disclosure systems for major Korean conglomerates
  • Advisory to a public institution on disclosure under the Korean Green Taxonomy
  • Planning and publication of sustainability reports for major Korean conglomerates
  • Advisory on responding to ESG ratings/assessments such as MSCI, ISS, EcoVadis, Sustainalytics, and S&P CSA

 

Sustainability & ESG Research and Policy Analysis
  • Research projects on global sustainability disclosure standards and Korea’s legal/regulatory landscape
  • Research project on revisions to the Korean Green Taxonomy to expand green finance for a government ministry
  • Research project on planning overseas nature restoration projects in the forestry sector for an international organization

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