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· 2 min read

My father once shared with me a perspective attributed to Sartre, encapsulated in the acronym BCD: Birth, Choice, Death. Everything that happens between birth and death is a matter of choice. This idea influenced my perspective, underscoring that the quality of our lives is shaped by the choices we make.

Thus, the question arises: How do we make good choices?

I searched for answers in the fields of business management, process improvement, and self-development. Then I read "Thinking, Fast and Slow" by Daniel Kahneman. While the book didn't immediately enhance my decision-making skills, it provided invaluable clarity on the underlying factors influencing our decision-making processes.

· 3 min read

안녕하세요. ​ 하나루프는 디지털 기술을 통해 기업 경영에 필수가 된 탄소관리 플랫폼을 제공하는 클라이밋테크입니다. 하나루프는 기업과 지구환경의 지속가능한 발전을 위해 기후규제 대응을 위한 탄소회계 기술을 지속적으로 개발하여 제공하고 있으며, 여러 분야의 탄소중립 서비스 프로바이더들과의 협업으로 탄소중립 생태계를 만들어가고 있습니다. ​ 사람, 물류, 자산, 데이터 이동의 가치를 제공하는 휙서클레이어와의 새로운 파트너십을 발표합니다.

휙서클레이어 프로젝트의 미션은 사람-물류-자산-데이터 이동의 가치를 부여하는 인센티브 플랫폼입니다. 친환경 에너지 사용을 기반으로 한 ESG 경영 실현을 위해 블록체인 인프라를 구축하였으며, 이를 통해 생태계 참여자들에게 가치를 제공하고 있습니다. ​ 하나루프는 보유하고 있는 탄소회계 기술을 통해 휙서클레이어의 ESG 사업에 협업하며 연결의 시너지를 만들 것입니다.

· 4 min read

The long-anticipated SEC rules on climate disclosure, eagerly awaited by many including myself, have finally been published after almost two years of work.

The following are the definitive requirements for disclosure, according to SEC’s Fact Sheet:

  • Climate-related risks that are considered material, i.e., those that can impact business strategy and financial performance.
  • The impacts of the identified risks.
  • Quantitative and qualitative descriptions of mitigation and adaptation activities, including impacts, assumptions, transition plans, costs, etc.
  • Board oversight of the risks.
  • Processes for identifying, assessing, and managing climate risks, as well as how they are - linked to other business risk management.
  • Climate targets.
  • For Large Accelerated Filers (LAFs) and non-exempt Accelerated Filers (AF): scope 1 and 2 - emissions.
  • Costs and losses incurred due to severe weather conditions.
  • Costs and losses related to carbon offset and renewable energy credits or certificates.
  • Explanation of estimates and assumptions impacted by any of the physical or transitional climate risks.

The list implies that adherence to ISSB S2 Climate-related Disclosures under IFRS positions the corporation well to meet the SEC's climate-related disclosure rules.

Disclosure and Financial statement effects audit will start from FYB 2025 for LAFs.

What Happened to Scope 3 Disclosure?

As suggested by numerous recent reports, the final regulation has ultimately excluded the requirements for Scope 3 emissions disclosure.

I feel relieved that the rule has finally been finalized; however, I am somewhat disappointed by the decision to exclude the requirement for disclosing Scope 3 emissions.

I will present two compelling reasons underscoring the importance of Scope 3 emissions disclosure:

Firstly, Scope 3 emissions often constitute a significant portion of a company's overall carbon footprint, exceeding 70% in various sectors. By adopting a comprehensive approach that encompasses Scope 1, 2, and 3 emissions, companies can uncover broader opportunities for reducing their environmental impact. This holistic perspective enables organizations to implement more effective and extensive emission reduction strategies.

Secondly, substantial climate-related risks are frequently obscured within Scope 3 emissions. In today's interconnected global economy, disruptions in the supply chain can have far-reaching implications for businesses. For instance, the reliance on rare minerals essential for manufacturing advanced technological equipment poses a transitional risk due to regulatory changes. Similarly, agricultural products like coffee beans, cocoa, and cotton are highly susceptible to the physical risks associated with climate change. Moreover, industries reliant on carbon-intensive materials such as steel, cement, and aluminum face significant challenges from policies like the Carbon Border Adjustment Mechanism (CBAM), which could markedly affect their supply chains. Recognizing and addressing these vulnerabilities is crucial for sustainable business practices and resilience in the face of climate change.

The requirement for reporting Scope 3 emissions was removed due to the significant challenges companies encounter in measuring these indirect emissions. Ideally, businesses would voluntarily take the initiative to control their emissions, attracting consumers who favor environmentally responsible companies. Yet, in practice, for-profit entities frequently resist investing in initiatives that, while beneficial to society, do not directly generate revenue.

However, the complexity of measuring Scope 3 emissions should not be an excuse for inactivity. Confronting these challenges can actually drive innovation, prompting companies to pioneer new markets and develop solutions that promote environmental sustainability.

Societies will increasingly face the challenges of more frequent droughts, while disruptions in global transit, such as those experienced at the Panama Canal last year, pose significant risks to supply chains. Furthermore, food supplies are vulnerable to the adverse impacts of severe climate conditions. Policy makers must anticipate these challenges and implement robust rules and regulations as a pivotal element of the mitigation strategy. This proactive approach is imperative to safeguard the social fabric and maintaining the stability within the industry.


· 4 min read

Perspectives from Politics, Economics, Science, and Technology

We've witnessed political tension and social unrest worldwide, including the U.S. shooting down a Chinese balloon, massive protests in Israel against judicial reform, coup d'états in Niger and Gabon, and the Israel-Hamas war. These events collectively point to a world grappling with complex challenges. They each have profound implications for international relations, domestic policy, and the global quest for stability and peace.

· 3 min read

The two week schedule of COP28 ended on Dec 12.

COP28 took place in Dubai, presided over by the CEO of an oil company, during the hottest year on record, grappling with the complexities of two concurrent wars and an uncertain economic landscape.

A staggering 97,000 delegates attended the event, setting a record that doubled the attendance of COP27. The sheer magnitude of this number prompts numerous questions and considerations. For comparison, Korea’ largest football stadium, Seoul Olympic Stadium, has the capacity for 69,950 people.

Presumably the first Global Stocktake should have played an important role in COP acting as a moment of reckoning and a launchpad for future climate action. The stocktake recognised it would require a 43% emissions cut by 2030 and 60% by 2035 relative to 2019 levels. To achieve this, countries will require more ambitious commitments.

· 5 min read

지원사업 개요 및 목표

(주)하나루프는 EU 수출향 철강, 알루미늄 등 탄소다배출산업 기업 대상으로 탄소관리 현황 진단과 체계적인 대응을 위한 시스템 구축을 지원합니다.

이사업은 “2023 KT 따뜻한 기술더하기 챌린지” 재원으로 수행합니다.

본 사업을 통해 기업의 내재 감축량 포함 온실가스 배출 수준을 정량화하고, 산정을 체계화하여 탄소국경조정제도에 원활히 대응할 수 있도록 탄소다배출산업 전문 검증심사관과 하나루프의 하나에코 CBAM 솔루션 팀이 한팀이 되어 지원해드립니다.

선정 기준은 기업의 대응 시급성과 참여의 적극성으로 정하고자 하오니 필요하신 기업에서는 문 두드려주시기 바랍니다.

모집기간: 2023년 11월 1일(수) ~ 2023년 11월 17일(금) 까지

지원대상: CBAM 대응 대상 철강, 알루미늄, 시멘트, 비료, 수소 업종 기업. 중소기업 우선

신청하기: 참여 신청서 링크

· 4 min read

ESG와 탄소중립, 녹색산업, 순환경제의 핵심테마를 한자리에서 만날 수 있는 ‘2023 대한민국 ESG 친환경대전’이 환경부 주최, 한국산업기술원 (주)메쎄이상 공동주관으로 10월 11부터 13일까지 3일 동안 서울 코엑스에서 열렸습니다.

· 5 min read

하나루프는 지난 8월 31일, 서울소셜벤처허브 대강당에서 기업 ESG 담당자, ESG 컨설팅, 탄소중립 서비스 프로바이더 등을 대상으로 기후규제 대응 역량 강화 세미나를 개최했다. 이번 세미나는 최근 기후 관련 규제에 어려움을 겪고 있는 기업을 대상으로 국내외 최신 규제 동향 정보를 제공하고, 해당 규제에 효과적으로 대응할 수 있는 방안을 제시하기 위해 마련되었다.

· 2 min read

신청서 작성


13:00 ~접수 및 네트워킹
13:30 ~ 15:00
  1. 온실가스 관련 제도 소개 (환경성적표지, 국제통용발자국, 자발적 감축사업, 목표관리/배출권거래제 등)
  2. 온실가스 인벤토리 구축 방안
김예원 본부장 / 로엔컨설팅
15:00 ~ 16:30
  1. 국제 기후규제 개요와 대응 방안 (ISSB, CDP, 스코프3 등)
박성용 이사 / 딜로이트 안진회계법인
16:30 ~ 17:00
  1. 탄소관리 플랫폼 활용
김혜연 대표 / 하나루프


  • 날자: 2023.8.31 (목) 13:00-17:00
  • 장소: 서울소셜벤처허브 3층 대강당 (선릉역 5번출구, 도보 5분거리)
  • 참가비: 무료
  • 신청자격: 기업 기후규제대응 담당자 ※ 모집인원 초과시 제조업 중소.중견기업 담당자 우선 선정
  • 신청방법: 신청서 작성
  • 문의: 0507-1337-9251 |


  • Korea Carbon Project (KCP)
  • 서울소셜벤처허브
  • 한국환경산업기술원 (KEITI)
  • KT 따뜻한기술더하기
서울특별시 강남구 선릉로93길 40, 나라키움 역삼A빌딩 4층
email: | phone: +82 0507-1337-9251