1) Industry definition
The AI semiconductor, HPC, cloud, and edge computing industries are energy-, power-, and cooling-intensive, predicated on ultra-high-performance computing . They are also high-risk, high-capital industries where data, security, supply chain, and geopolitical risks operate simultaneously.
ESG is not a "declared value" in these industries, but rather a financial risk management system where failures in securing power, supply chain disruptions, export control violations, and cyber incidents are immediately reflected in sales, capex, contracts, and valuation . (From the perspective of US investors, ESG is inseparable from "AI performance.") https://www.ifrs.org/issued-standards/issb-standards/ https://sasb.ifrs.org/standards/materiality-finder/
2) Korea's global position
Korean listed companies are participating in global value chains in areas such as AI semiconductor equipment, robots, automation, and inspection, HPC/manufacturing systems, and cloud/edge connectivity solutions . Many companies are disclosing environmental, security, and ethics information through their sustainability reports and ESG pages
. However, for overseas investors, both "AI performance competitiveness" and "how they manage power, carbon, supply chain, and regulatory risks" are evaluated simultaneously.
https://www.mckinsey.com/industries/technology-media-and-telecommunications/our-insights/the-ai-power-consumption-challenge
https://www.iea.org/reports/data-centres-and-data-transmission-networks
3) ESG sensitive points due to the nature of the industry
- Energy and Power (E) : Data center power demand surges due to expanded AI computing.
- Climate (Scope 1, 2, 3) : Power emissions + semiconductor process and equipment supply chain
- Export Controls and Geopolitics : Regulation of Advanced Semiconductor and AI Equipment
- Cybersecurity : Expanding the Attack Surface in Cloud and Edge Environments
- Data and AI Ethics : Algorithm and Data Management
- Service Continuity : Failures and interruptions directly lead to contract and trust breakdowns.
Purpose of provision
This report is a global ESG standard document for the industry to ① compare and present the ESG position of the Korean AI semiconductor and HPC industries
based on the **US investor baseline (ISSB/SASB + US regulations and practices)** and ③ encourage Korean companies to prepare and supplement ESG to the ‘US level ’ .
Environment (E)
- Data center and computing infrastructure-based power and energy use (Scope 2 core)
- Scope 3 (supply chain) linkage in semiconductor and equipment manufacturing is crucial.
Society (S)
- Data Protection and AI Ethics
- Cybersecurity and Service Continuity
- Securing and securing high-level personnel (engineers) and safety
Governance Structure (G)
- Export Control and Geopolitical Risk Management
- Data and Security Supervision System
Technology and risk oversight at the board level
1) Industry-based standards (ISSB/SASB)
US investors evaluate AI semiconductor ESG not on general climate disclosures , but on whether the company manages the power, supply chain, and regulatory risks generated by AI computation as key performance indicators (KPIs). The ISSB effectively references SASB industry-based topics to identify material financial issues. https://www.ifrs.org/groups/international-sustainability-standards-board/ https://sasb.ifrs.org/standards/
2) Energy and climate are key competitive factors.
- In the US, the ability to power AI infrastructure is perceived as a limit to its growth.
- Data Center Power Usage Effectiveness (PUE), Renewable Energy Procurement as Valuation Factors
https://www.iea.org/reports/data-centres-and-data-transmission-networks
https://www.energy.gov/articles/energy-demand-ai-data-centers
3) Export control and geopolitical risks
- Advanced semiconductors and AI equipment are key targets of the **U.S. Export Controls (EAR)**.
- Violations and restrictions have immediate impact on market access and customer portfolios.
https://www.bis.doc.gov/index.php/regulations/export-administration-regulations-ear
4) Cyber, Data, and AI Ethics
- In cloud and edge environments, NIST-based security systems are the de facto standard.
- AI ethics require data management and control structures , not policies
https://www.nist.gov/cyberframework
https://www.whitehouse.gov/ostp/ai-bill-of-rights/
division | US baseline | A common condition in Korean industry | Gap basis |
| Electricity and Energy | PUE·Power Source·Long-Term Procurement KPI | Focus on total amount description | Lack of power risk KPIs |
| Scope 3 | Including equipment, processes, and logistics | Limited disclosure | Narrow scope of supply chain emissions |
| export controls | EAR Operational System and Training | General theory of compliance with the law | Lack of specialization in advanced semiconductors |
| Cyber | NIST Response and Training KPIs | Authentication and policy-focused | Lack of response and recovery indicators |
| AI ethics | Data and model control | Declarative principles | Lack of operational KPIs |
(Based on official documents from ISSB, SASB, NIST, BIS, and IEA)
1. Before mandatory domestic disclosure
→ Recognizing energy and Scope 3 as “future tasks”
https://www.ifrs.org/projects/work-plan/
2. Rapid technological change in the AI industry
→ ESG KPI definitions fail to keep pace with technological change.
3. Discrepancies between US investor questions and domestic disclosures
→ "Policy" vs. "Power, Supply Chain, and Security KPIs"
1) Rainbow Robotics
- Strengths : Position in a high-growth industry based on automation and robotics
- Supplement : AI/Robot Computing Power, Supply Chain, and Cyber Risk KPIs Needed
https://www.rainbow-robotics.com/ethical
2) Goyoung Technology
- Strengths : Global supply of inspection and precision equipment, ESG governance structure
- Supplement : Supply Chain Scope 3, Cyber, and Data KPI Specifications
https://kohyoung.com/kr/esg-governance/
3) Roche Systems
- Strengths : Technology based on semiconductor process equipment
- Supplement : Process Chemicals, Energy, and Supply Chain Emissions Management
https://rorze.co.kr/index.php?hCode=INTRO_01_05
4) SFA
- Strengths : Operating an ESG page in the automation and equipment sectors
- Supplement : AI/HPC-Linked Power and Cyber Risk KPIs
https://www.sfa.co.kr/company04/
- The AI industry is ESG = Managing growth limits
- Power, carbon, and supply chain are valuation variables.
- Export control and security are conditions for maintaining the contract.
- ISSB/SASB converge on a global common language
Fixed section dedicated to AI/HPC (recommended)
- Energy & Power Risk Ledger
- Scope 1–3 & Supply Chain Map
- Export Control (EAR) Compliance
- Cybersecurity (NIST) KPI
- Data & AI Governance
- Service Continuity & Outage Metrics
Foreign investors view this industry with the following questions:
- “Has this company secured power ?”
- “Won’t AI expansion increase carbon and regulatory risks ?”
- “Aren’t supply chain and security issues halting growth ?”
Therefore, when a Korean company's ESG is
documented to manage power, supply chain, security, and regulatory risks as KPIs,
it is evaluated as "investable" by US 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.
- (A) 2-page Sector Scorecard for Foreign Investors
- (B) Writing Kit for Listed Company Practitioners (KPI Template)
- (C) Evidence Pack (set of links to evidence and standards)
