@article{ART003367482},
author={Sohn Jong-Wook and Jeong Eun-Sun and Yeom Ji-Hye and Yeom Keon-Ryeong},
title={A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks},
journal={Industry Promotion Research},
issn={2466-1139},
year={2026},
volume={11},
number={3},
pages={281-292},
doi={10.21186/IPR.2026.11.3.281}
TY - JOUR
AU - Sohn Jong-Wook
AU - Jeong Eun-Sun
AU - Yeom Ji-Hye
AU - Yeom Keon-Ryeong
TI - A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks
JO - Industry Promotion Research
PY - 2026
VL - 11
IS - 3
PB - Industrial Promotion Institute
SP - 281
EP - 292
SN - 2466-1139
AB - As ESG (Environmental, Social, and Governance) solidifies its position as a core norm and a stringent regulation in the global business environment, ESG-washing - the act of falsely packaging or downplaying a company's non-financial performance - has emerged as a critical risk. However, the current third-party ESG verification system, primarily led by large accounting firms and consulting agencies, remains confined to desk audits and checklist evaluations heavily reliant on data provided by the audited entities. Consequently, this system exhibits structural limitations in uncovering substantive on-site truths, such as concealed environmental pollution or labor exploitation within subcontracting networks. To address these blind spots within the existing ESG verification ecosystem, this study aims to establish the necessity of introducing and utilizing a 'Corporate Investigator' system as a highly effective alternative. To this end, the study analyzes the current utilization of corporate investigators in advanced overseas jurisdictions - such as the United States (the SEC Whistleblower Program), Japan(Third-Party Committees), and Europe(Corporate Sustainability Due Diligence Directives) - alongside specific fieldwork techniques, including OSINT, HUMINT, and undercover investigations. Based on these findings, this study proposes a Korean ESG investigative outsourcing model tailored to domestic conditions. This model establishes 'Triangular Governance' - connecting the client company, law firms or ESG evaluation agencies, and corporate investigation firms - as its standard structure to strictly ensure the objectivity of the investigation and the legality of the information-gathering process.
KW - Private Investigator;Corporate Investigator;Triangular Governance;Undercover Investigation;PI Management;ESG-Washing
DO - 10.21186/IPR.2026.11.3.281
ER -
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye and Yeom Keon-Ryeong. (2026). A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks. Industry Promotion Research, 11(3), 281-292.
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye and Yeom Keon-Ryeong. 2026, "A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks", Industry Promotion Research, vol.11, no.3 pp.281-292. Available from: doi:10.21186/IPR.2026.11.3.281
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye, Yeom Keon-Ryeong "A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks" Industry Promotion Research 11.3 pp.281-292 (2026) : 281.
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye, Yeom Keon-Ryeong. A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks. 2026; 11(3), 281-292. Available from: doi:10.21186/IPR.2026.11.3.281
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye and Yeom Keon-Ryeong. "A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks" Industry Promotion Research 11, no.3 (2026) : 281-292.doi: 10.21186/IPR.2026.11.3.281
Sohn Jong-Wook; Jeong Eun-Sun; Yeom Ji-Hye; Yeom Keon-Ryeong. A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks. Industry Promotion Research, 11(3), 281-292. doi: 10.21186/IPR.2026.11.3.281
Sohn Jong-Wook; Jeong Eun-Sun; Yeom Ji-Hye; Yeom Keon-Ryeong. A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks. Industry Promotion Research. 2026; 11(3) 281-292. doi: 10.21186/IPR.2026.11.3.281
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye, Yeom Keon-Ryeong. A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks. 2026; 11(3), 281-292. Available from: doi:10.21186/IPR.2026.11.3.281
Sohn Jong-Wook, Jeong Eun-Sun, Yeom Ji-Hye and Yeom Keon-Ryeong. "A Study on the Role and Due Diligence Methods of Corporate Investigators in Verifying ESG-Washing Risks" Industry Promotion Research 11, no.3 (2026) : 281-292.doi: 10.21186/IPR.2026.11.3.281
