Double materiality dry-runs: what Korean subsidiaries miss in week one

Most dry-runs stumble because entity scoping is treated as a footnote. Korean subsidiaries often inherit templates from European parents that assume a single ERP chart of accounts. In practice, Hangul vendor names, intercompany energy allocations, and joint venture boundaries need explicit mapping before you invite the audit committee.

We recommend locking three artefacts before week one: a consolidated entity list with voting rights, a data dictionary that shows field-level owners, and a dissent log where commercial leaders can flag metrics they refuse to sign. Without those, double materiality workshops devolve into philosophy debates.

During facilitation, keep temperature checks private. Directors speak more plainly in 1:1s than in group settings. Capture those prompts verbatim—they become the backbone of your eventual disclosure narrative.

Finally, publish an internal “not in scope” list alongside your roadmap. It signals discipline to EU customers and prevents your teams from overpromising integrations your IT group never approved.