1) Industry definition
The smart mobility, autonomous driving, and ADAS sensor industries are the industries where “product safety = corporate value” is most directly linked.
Here, ESG is not just about “eco-friendliness,” but also operates as an operational and financial risk management system that links accident liability (legal and financial), functional safety, cybersecurity, data processing, and supply chain risks to contracts, regulations, insurance, and litigation costs . In other words, ESG, as viewed by overseas investors and institutions, is not a “good thing,” but a “loss prevention system” that prevents accidents, recalls, hacking, and regulatory non-compliance . https://www.ifrs.org/issued-standards/issb-standards/ https://sasb.ifrs.org/standards/materiality-finder/
2) Korea's global position
Korean listed companies are broadly involved in the mobility value chain, including parts, materials, modules, and IT, and many disclose their environmental, ethical, safety, and supply chain
issues through ESG pages and reports. However, from the perspective of overseas institutions and investors, the "core ESG of the industry" converges to (1) vehicle safety (functional safety), (2) cyber and software updates, (3) data and AI responsibility, and (4) recall/quality incidents and their financial impact .
https://www.unep.org/explore-topics/transport
https://www.nhtsa.gov/technology-innovation/automated-vehicles-safety
3) ESG sensitive points (major issues) due to the nature of the industry
- Product Safety/Functional Safety : Sensor/Control Errors → Accidents/Recalls/Lawsuits
- Cybersecurity and OTA Updates : Vehicles Are "Moving IoT" → Risk of Hacking and Outages
- Data/Personal Information : Processing of driving data, video, and location information
- AI Responsibility : Judgment, Warning, and Control Are Directly Related to Safety
- Supply Chain Due Diligence : Semiconductors, Rare Materials, and Subcontractor Human Rights
- Scope 3 : Completed vehicle/parts supply chain emissions (if applicable)
Purpose of provision
This report is
① to compare the current position of the Korean smart mobility industry with the US/global investor baseline , ② to present a comparison, and ③ to provide industry-level global ESG persuasion materials to encourage Korean listed companies to use ESG at the ‘US level .’
Environment (E)
- Manufacturing/supply chain-based Scope 1 and 2 , plus value chain (components, logistics, and end-user)-focused Scope 3 (where applicable).
https://www.ifrs.org/issued-standards/issb-standards/
Society (S)
- Vehicle Safety (Accident Prevention/Recall)
- Customer and road user safety (social impact)
- Data Protection/Privacy
Governance Structure (G)
- Product Responsibility and Recall Governance
- Cyber and Software Update Governance
- Regulatory response (UNECE/NHTSA, etc.) supervision system
1) Not “climate alone” but “safety, cyber, and data” at the center
In the US investor practice, ESG of autonomous driving/ADAS
- Accident (liability) risk
- Recall/Quality Incident
Prioritize assessing the potential for safety incidents due to cyberattacks
. (NHTSA continuously updates and publishes automated vehicle safety policies and guidance.)
https://www.nhtsa.gov/technology-innovation/automated-vehicles-safety
2) Cybersecurity and software updates are “market access conditions.”
In the wake of European and global regulatory trends, vehicle cybersecurity and software updates have become virtually mandatory requirements across the entire supply chain .
- UNECE R155 (Cybersecurity Management System, CSMS)
- UNECE R156 (Software Update Management System, SUMS)
→ US investors also check the management system, audit, and incident response KPIs rather than the “regulation name.”
https://unece.org/transport/vehicle-regulations/wp29-introduction
https://unece.org/transport/documents/2021/03/standards/un-regulation-no-155-cyber-security-and-cyber
https://unece.org/transport/documents/2021/03/standards/un-regulation-no-156-software-update-and-software
3) KPI-centric (event-centric, financially connected)
미국 기준선의 질문은 단순합니다.
“사고/리콜/해킹이 실제로 있었나? 있었다면 얼마나 자주, 얼마를 잃었고, 재발방지는 KPI로 작동하나?”
(ISSB는 재무적으로 중요한 위험·기회와 관련 공시를 요구)
https://www.ifrs.org/issued-standards/issb-standards/
구분 | 미국 기준선(Investor Practice) | 한국 산업의 흔한 상태 | 갭(차이) 핵심 설명 (URL 내장) |
| 차량 안전/기능안전 | 사고·리콜·결함을 KPI로 관리, 재무 영향 연결 | 안전 방침·품질 선언 중심 | 사고·리콜을 “원칙”으로만 서술해 사건·빈도·비용·재발방지 KPI 연결이 약함 (자동화 차량 안전 이슈 프레임) → https://www.nhtsa.gov/ |
| 사이버보안(차량/OT) | CSMS 수준의 관리체계·훈련·대응 KPI | IT 보안 일반론 중심 | 차량 사이버를 IT 보안 하위항목으로 취급해 ‘차량 안전 리스크’ 관점 KPI(훈련·복구·감사)가 부족 (글로벌 차량 사이버 규제) → https://unece.org/ |
| 소프트웨어/OTA 업데이트 | SUMS 수준 변경관리·검증·회수(rollback) 체계 | 업데이트 정책 개요 | OTA/업데이트를 서비스 기능으로만 설명해, 업데이트 실패가 안전·리콜로 연결되는 관리체계(KPI)를 구조화하지 못함 → https://unece.org/ |
| 데이터·프라이버시 | 데이터 라이프사이클·제3자 제공·침해 대응 KPI | 개인정보방침 중심 | 데이터를 ‘정책’으로만 공개하고, 수집–처리–보관–파기·제3자 제공·침해 훈련 등 운영 KPI가 부족 (프라이버시 원칙/권리 관점) → https://www.whitehouse.gov |
| AI 책임/설명가능성 | 안전 관련 모델 위험관리(검증·편향·오작동) | AI 활용 선언 | AI를 혁신 키워드로만 제시하고, 안전 관련 AI의 검증·오작동·책임 체계를 KPI로 제시하지 못함 (NIST AI RMF) → https://www.nist.gov/ |
| 공급망 실사(인권) | 리스크 기반 실사 범위·결과 공개 | 행동강령 중심 | 공급망 인권을 선언 중심으로 처리해, 실사 범위·위반·시정 결과의 투자자형 증거가 부족 (OECD Due Diligence) → https://www.oecd.org/ |
| Scope 3(해당 시) | 가치사슬 배출 범위·방법·한계 공개 | 제한적 공시 | Scope 3를 ‘추정 곤란’으로 미루며, 범위·가정·한계를 단계적으로라도 공개하지 못함 (ISSB 방향) → https://www.ifrs.org/ |
1. 의무 공시 전환기 + 산업 특유의 ‘사고/리콜 공개 부담’
국내는 공시체계 전환기인 반면, 모빌리티는 사고/리콜이 곧바로 평판·법적 리스크로 이어져 **정량 공개(빈도·비용·재발방지 KPI)**에 소극적이 되기 쉽습니다.
https://www.ifrs.org/projects/work-plan/
2. 국내 공시가 ‘정책/활동’ 중심으로 고착
해외 기관은 “무엇을 했다”보다 사건(사고·리콜·침해) → KPI(빈도·기간·복구·완료율) → 재무 영향을 요구합니다.
https://www.ifrs.org/issued-standards/issb-standards/
3. 규제 언어의 불일치(글로벌 차량 규제 vs 국내 보고서 문체)
UNECE R155/R156 같은 글로벌 규제는 ‘체계’(CSMS/SUMS)를 요구하는데, 국내 보고서가 이를 윤리·보안 일반론으로 흡수하면 해외 실사에서 바로 갭으로 잡힙니다.
https://unece.org/transport/vehicle-regulations/wp29-introduction
아래 평가는 “실적 평가”가 아니라, 공식 ESG 페이지에서 확인 가능한 공개 구조를 기준으로 ‘미국 기준선 대비 점검 포인트’를 제시합니다.
1) 코오롱글로벌
- 확인 가능한 공개 채널: ESG/지속가능 관련 보고·자료 페이지 운영
https://www.kolonglobal.com/sub/report03.php - 미국 기준선 대비 실무 점검 포인트
- (A) 모빌리티/인프라 프로젝트가 포함될 경우: **현장 안전 KPI(사고·중단·비용)**를 “정책”이 아닌 “사건/성과”로 연결
- (B) 공급망·하도급 구조의 실사 범위·시정 결과를 Evidence Pack로 분리(해외 기관 실사 대응)
2) 인선이엔티(InSung ENT)
- 확인 가능한 공개 채널: ESG/지속가능 관련 공지·자료 페이지
https://www.insun.co.kr/kr/sub/customer/news.asp?mode=view&idx=3087 - 미국 기준선 대비 실무 점검 포인트
- (A) “스마트모빌리티” 밸류체인에 연결되는 경우(폐기물/리사이클 등): 규제 준수·사고·민원·처분을 KPI로 정리
- (B) 공급망 인권·안전(협력사 포함) 실사 구조를 명확화
3) 뉴보텍
- Verifiable public channels : ESG-related pages/materials
http://www.nuvotec.co.kr/main/?skin=24.htm - Practical Checkpoints Compared to the US Baseline
- (A) Whether product safety and quality (defects/claims/recalls) are managed as KPIs
- (B) Establishment of an Evidence Pack linking environmental and safety accidents (on-site) with costs and prevention of recurrence.
4) CS Wind
- Verifiable public channel : Sustainability Report/Data page
https://www.cswind.com/investment_information/report/sustainability_report/ - Practical Checkpoints Compared to the US Baseline
- (A) KPI for the scope and results of supply chain (forced labor/human rights) due diligence required by global customer due diligence
- (B) Scope 3 (raw materials/logistics) scope/methods/limits will be disclosed in stages (ISSB aligned) due to the nature of large-scale manufacturing.
- (C) (Even if not directly related to the mobility industry) The core of the “US-level” report is the event-driven, KPI-driven structure.
- Accidents, recalls, and violations are "single events" that damage corporate value. In
smart mobility, a single accident, recall, or security incident can have a cascading effect on lawsuits, regulations, insurance, and contracts.
https://www.nhtsa.gov/technology-innovation/automated-vehicles-safety - Compliance with global regulations (UNECE R155/R156) is a market access requirement.
Companies in the component, module, and software supply chains, in particular, require CSMS/SUMS verification at the request of their customers.
https://unece.org/transport/documents/2021/03/standards/un-regulation-no-155-cyber-security-and-cyber
https://unece.org/transport/documents/2021/03/standards/un-regulation-no-156-software-update-and-software - Investors and credit ratings demand "quantitative KPIs + financial linkage."
The ISSB requires disclosure of "financially significant risks and opportunities."
https://www.ifrs.org/issued-standards/issb-standards/
Industrial-specific fixed sections (recommended)
- Safety & Recall Ledger (Accident/Recall/Defect KPI + Cost)
- Vehicle Cybersecurity (CSMS) Pack (Training, Audit, and Recovery KPIs)
- Software Update (SUMS) Pack (Verification, Recovery, and Failure Rate KPIs)
- Data & Privacy Governance (Lifecycle + Third-Party Provision + Breach Training)
- AI Risk (NIST AI RMF) Summary (Malfunction/Verification System)
- Supply Chain Due Diligence (Scope, Results, Correction)
Overseas institutions and investors are looking at smart mobility/ADAS companies with the following questions:
- Safety : "Have accidents and recalls actually occurred? Are frequency, cost, and prevention of recurrence managed through KPIs?"
- Cyber/Updates : “If a vehicle is hacked or an update failure causes a safety issue, how quickly can you respond and recover?”
- Data/AI : “Is there a responsibility structure for processing driving data, video, and location information, and for AI judgment?”
- Supply Chain : “Can you provide evidence of the results of your subcontracting, raw materials, and parts supply chain audits?”
- Climate (if applicable) : “Do you disclose the scope, methods, and limits, including Scope 3?”
In conclusion, by US standards, a "good ESG report" is
not a policy statement, but a report that links "events, KPIs, and financial impacts" into a single page .
https://www.ifrs.org/issued-standards/issb-standards/
This document is a reference document that structured industry-level ESG information based on publicly available corporate disclosures, website data, and credible disclosure standards (e.g., ISSB/CSRD).
It is not intended for investment decisions, buy/sell recommendations, or valuations of specific companies. The final decision and responsibility for any use of this material lies with the user.
To sell this sector report through platforms, overseas distribution, or B2B, it is efficient to divide the final output into the following three categories.
- (A) 2-Page Sector Scorecard for Overseas Investors: Korean Industry Position vs. US Baseline + Top 5 Key Gaps
- (B) Writing Kit for Listed Company Professionals: 6 fixed sections above + KPI template (table/definition/formula)
- (C) Verification Package (Fact Check): Evidence Pack with “Evidence Links/Regulations/Standards” attached to each claim (e.g. ISSB Validity/Guide, SEC Rule Changes, Korea Implementation Roadmap, Industry SASB Topic Basis) → https://www.ifrs.org/
