Blog
Opinionated write-ups from active engagements. They are not legal advice and may lag regulatory updates—verify critical points with counsel.
2025-11-18
Double materiality dry-runs: what Korean subsidiaries miss in week oneEU customers are asking for CSRD evidence even when your parent is listed in Seoul. Here is the short list of artefacts that stall the first workshop.
Tags: CSRD, Governance, Korea
2025-09-04
Forecast loops: wiring carbon scenarios without breaking FP&A trustCarbon-adjusted EBITDA is only useful if controllers recognise the drivers. We document the variance traps we see when ESG overlays meet month-end closes.
Tags: Forecasting, Finance, ESG
2025-07-22
Supplier tone: how Hangul microcopy lifted response rates in Scope 3 pilotsCourtesy beats length. We compared three survey shells across Busan logistics corridors and measured who actually finished section C.
Tags: Scope 3, Procurement, Language
2024-12-09
Board packs: trimming fourteen ESG pages without hiding material riskDirectors rarely complain about length—they complain about redundancy. Here is how we collapse metrics while keeping drill paths honest.
Tags: Governance, Reporting, Boards
2024-08-30
Townhalls after coastal scrutiny: facilitation notes from a heavy industry pilotEmployees hear rumours before official statements. We share the facilitation beats that kept a Pyeongchang-adjacent plant calm during NGO attention.
Tags: Stakeholders, Training, Communities