www.samil.com Sustainability and Climate Change Service Introduction Samil PricewaterhouseCoopers (“Samil PwC”) is the Korean affiliate of the global PricewaterhouseCoopers organization. Samil PwC’s Sustainability and Climate Change Service (S&CC) Team is a member of the PwC Global S&CC Network which is composed of about 800 experts in various fields across the globe. Nimbly responding to the changing needs of the corporate, private and public sector organizations based in the country, S&CC Team of Samil PwC has been steadily diversifying and expanding its service areas over the years along with the changing needs of the corporate social responsibility practices and global challenges of climate change. Key trend-setters are as follows: Introduction of the Integrated Reporting (IR) system calling for adjustment of the corporate reporting practices to the level of global standards The Korea-ETS system taking effect since 2015 and an advent of a new global climate change regime through the UNFCCC COP 21 in Paris in Dec 2015 Installation of the Global Climate Fund (GCF) and materialization of other climate financing invigorating international climate cooperation opportunities through develpoment projects Mainstreaming of the sustainable development paradigm through the global adoption of the 2030 Agenda for Sustainable Development along with Sustainable Development Goals (SDGs) Sustainability and Climate Change Service CSR • CSR strategy development • Assurance and publication of CSR reports • Advisory for DJSI & CDP* Response to Climate Change • Strategic response to carbon and energy-related risks • Consulting for K-ETS** • Advisory on investment on renewable energies International Development Assistance • Green growth and green economy planning for developing countries • F/S and financing advisory for IDA projects • Environmental and social due diligence and safeguard compliance Conflict Mineral Compliances • Compliance system development • Audit & response support * DJSI: Dow Jones Sustainability Indexes l CDP: Carbon Disclosure Project ** K-ETS: Korea Emission Tradition System Scheme 01 02 Samil PwC Contact CSR Services Kyoung-Sang PARK Manager +82 (0)2-709-6458 kspark@samil.com Economic, environmental and social sustainability professionals provide new directions for a company’s sustained growth through customized CSR strategy setting advisory and CSR reporting support. Integrating sustainability into the corporate’s strategy is fast becoming a new norm for business. Corporates need to create values to satisfy various stakeholders’ needs and expectations through rigorous management and transparent reporting of their performances. CSR Strategy Assurance and Publication of CSR Reports Advisory on External CSR Rating We develop a corporate’s actionable CSR strategies in conjunction with its overall management strategy based on internal and external analyses of the market and key stakeholders. We provide a One-Stop Service ranging from transparent reporting of a corporate’s environmental, social and economic performances, to assurance of data reliability. We advise on a corporate’s responses to the external evaluation such as DJSI and CDP and facilitate communication with and management of key stakeholders including NGOs and CSOs. Sustainability and Climate Change Service 03 Why adopt the CSR strategy and reporting? Because… it: • • • • Saves costs and increase efficiency in the long term Increases investment attractiveness Enhances a corporate’s reputations (PR) Strategically differentiates a corporate’s identity and position in the market • Builds stakeholders’ trust • Helps a company become a member of and contribute to the global community by taking actions against the global challenges Establishing CSR management system brings about multiple benefits to a company in a long term including cost saving, efficiency gains and the company’s reputation building while creating new business opportunities. Ultimately, a company could contribute to the creation of healthy, environmentally and economically sound ecosystems and society, the very foundation for its sustainable growth. We support you through… Themes Service Items Components CSR Strategy Development • Internal and external market and industry analyses & benchmarking case studies • Capacity (gap) analysis • CSR strategy customization • Actionable strategic measures • CSR performance measurement and monitoring system • CSR strategy • Strategic philanthropy • Supply chain management strategy • Event sustainability management system (ISO20121) Assurance and Publication of CSR reports • • • • • • CSR report & corporate environment report development and publication • Third-party assurance of the CSR reports Advisory on External CSR Evaluation • Analyses of external CSR rating agencies’ requirements • Media analysis for trend and issue identification • Response support to the review comments by rating agencies • Suggestions for improvements Global CRS reporting trend analysis Reporting requirements and guidelines analysis Advisory on reporting scope and level setting Third-party assurance of CSR reports Communication strategy and planning • Responses to CDP & DJSI • Responses to other key stakeholders including NGOs and investment rating agencies 04 Samil PwC Responding to Climate Change Contact Yulee JANG Consultant +82 (0)2-3781-2325 yljang@samil.com Our climate change, environment and safety experts provide business solutions for the corporates to proactively respond to the changed global and local business environments driven by climate change. Climate change response is an integral part of sustainable development: Not a matter of choice anymore but a must for corporate planning. By developing a systematic and integrated response system to climate change, a company can pursue environmentally sustainable management while generating new business opportunities. Climate Change Response Strategy Building Green Corporate Management System Establishment Advisory on Green Project Investment and Assessment We develop strategies and measures to ensure a company’s compliance with the new climate regulations based on the up-todate climate policy and regulation analyses. We establish a corporate’s green management infrastructure as well as integrated management system encompassing environment, health, safety and energy sectors. We provide advisory service and feasibility study on green project development (including renewable energy) and financial assessment & advisory. Sustainability and Climate Change Service Climate change has become one of the most imminent challenges to the humanity and the planet. To tackle it, active engagement of the government, corporate and individuals are crucial. Energy cost saving Corporate citizenship Climate Change Response Enhance reputation and stakeholder trust 05 Create business opportunities Countries are striving to come up with effective measures to address them: The government formulating climate change policies and the corporates setting up strategies to voluntarily cooperate and to comply with newly-set policies and regulations. Now is the time to strengthen the corporate citizenship by proactively participating in the global community ‘s consorted efforts in builidng resilience to climate change. By doing so, a company could benefit from energy and other cost savings, reputation building while opening new business opportunities. We support you through… Themes Service Items Components Climate Change Response Strategy Building • Analysis of domestic and international climate change policies and regulations(incl. Target Management System(TMS), K-ETS etc.) and formulation of corporate response strategies • Financial impact assessments of the introduction of K-ETS • Consulting for a corporate’s response to TMS and K-ETS • Offset business registry service Green Corporate Management System Development • Internal and external market/industry analysis and benchmarking case study • Organizational analysis & strategic action planning • Carbon management performance evaluation and monitoring system • Optimization of investment and purchasing decisions through impact assessments of energy costs • Green corporate management strategy • Environmental performance management system • Environment and safety accounting system • Carbon reporting & third-party assurance Green Business Investment and Evaluation Advisory • Green project feasibility assessment advisory • Advisory on investment on green project development • Accounting and tax advisory on green projects • Advisory on feasibility study assessment & investment decisions • Evaluation and assurance of Green Fund projects 06 Samil PwC International Development Assistance Contact Eunyoung LEE Senior Manager +82 (0)2-709-4790 eyounglee@samil.com We offer development consulting services meeting global quality standards in line with today’s new development paradigm merging development effectiveness and sustainability engaging various players. Based on our track records on professional consulting service provision to domestic and international development cooperation agencies (including KOICA, EDCF and GGGI), we support private and public sector entities to expand its global market and areas for cooperation, while sharing development experiences and creating shared values with developing countries. Green Growth and Green Economy Planning for Developing Countries Feasibility Study (FS) & Funding Advisory for Development Projects Environmental and Social Safeguard Due Diligence & Advisory We provide policy consulting for developing country governments in developing green growth and green economy plan and strategies. We provide pre-feasibility and feasibility studies and funding advisory for development projects. We conduct environmental and social monitoring and due diligence for development projects in accordance with the client’s policies as well as international standards. (Equator Principle, IFC Performance Standards, MDB safeguards etc.) Sustainability and Climate Change Service 07 * ODA: Official Development Assistant 2009 South Korea joined OECD Development Assistant Committee 2016 The Asian Infrastructure Investment Bank (AIIB) to be established Mega-trends for IDA 2012 Establishment of GCF (& Project operationalization from 2016) Trend of environmental mainstreaming & upscaling of ODA* of South Korea Emergence of Public-Private Partnership(PPP) & Multi-party cooperation modalities International development cooperation in South Korea and overseas is gaining a momentum with development financing upscaling, diversification as well as innovative partnership inviting bigger roles of private and civil sector. Strategic approaches are required to seize the new business opportunities. This also requires upgrading its practice to the global standards in project management. We support you through… Themes Service Items Components Green Growth and Green Economy Planning for Developing Countries • Analysis of a country’s green growth/economy and sustainable development strategies and plans • Green growth/economy strategy development and Master Plan development (cross- or by sector/industry) • National (or sub-national) green growth/green economy development planning and strategy reports (across- or by sector/ industry) • Scoping study for green growth strategy development and planning Feasibility Study (FS) & Funding Advisory for Development Projects • Economic feasibility assessment • Advisory on project funding • Host country research (incl. policy, social, cultural, market opportunities, investment risk analysis etc.) • Economic feasibility study • Analysis of host country environment (incl. policy, structure, market etc.) • Project proposal support (for MDB & GCF etc.) Environmental and Social Safeguard Due Diligence & Advisory • Environmental and Social Impact Assessment (ESIA), due diligence, Monitoring & Evaluation (M&E) • Environmental and Social Management Plan (ESMP) • ESIA reports • ES due diligence & monitoring reports • ES compliance gap analysis and gap filling advisory 08 Samil PwC Conflict Minerals Compliances Contact Byung Il JANG Consultant +82 (0)2-709-6496 bijang@samil.com The US Securities and Exchange Commission (SEC) adopted the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank 1502) in 2012. We provide a range of services to ensure your company’s compliance. We support you through… Themes Service Items Components Assessment of and Advisory on the Development of CM Compliance System • Assessment of CM regulatory programs, compliance applicability check & comparative analysis with a benchmarking case(s) • Program planning: Program scoping, roadmap and IT solution planning • Design & Build: Detailed designing of the program, pilot testing and implementation support & IT solution development support • Implement & Operate: Support program orientation, Reasonable County of Origin Inquiry (RCOI) and Due Diligence (DD), Orientation for IT solution application etc. • Assessment & analysis reports on CM regulation compliance system • CM compliance roadmap & implementation plans • Detailed designing of the program Audit & Advisory on Responses to Audit Results • Audit for SEC listed companies and third party assuance • Audit repots • Advisory on the responses to the audit results Why PwC? 800 sustainability professions in 60 countries Countries with a separate S&CC Team Territory with cooperation services available PwC Global PwC provides a range of corporate consulting services including assurance, tax, deal and other areas covering a broad range of industries. Across the world, 195,000 professionals in 150 countries are sharing their expertise and knowledge while providing practical business solutions to various clients in line with global trends at cutting-edge. S&CC The Global S&CC Network of the PwC is comprised of about 800 experts in 60 countries across the continents. PwC’s S&CC Network is spearheading in serving private and public sector clients both in domestic and international contexts through providing topnotch consulting services related to CSR, climate change and sustainable development. Contact us Samil PwC S&CC Team Jae-Heum Park Director, Sustainability & Climate Change Leader +82 (0)2-3781-9911 jheumpark@samil.com www.samil.com S/N: 1511A-BR-034 © 2015 Samil PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.