What Has Changed in EU ESG Regulations
In early 2025, the EU announced the 'Omnibus Package' modifying CSRD and CSDDD.
CSRD Changes
CSDDD Changes
Impact on Korean Export SMEs
Possible Exemption from Direct Obligations
Korean SMEs under 500 employees with revenue under EUR 150M and no EU subsidiaries are likely exempt from direct CSRD reporting.
Indirect Pressure Continues
EU buyers under CSRD must disclose Scope 3 emissions and human rights/environmental due diligence data from their supply chains—creating de facto disclosure pressure on Korean suppliers.
Sector Risk: High (auto parts, textiles, electronics) / Medium (food, chemicals) / Low (software, medical devices)
2026 Compliance Checklist
Immediate
Short-Term (Within 2026)
Domestic Support
KITIM Consulting
KITIM supports the full ESG compliance journey—CSRD/CSDDD response, GHG inventory, EcoVadis prep, and VSME reporting.