UD Impact Sustainability Report 2026

Our mission is not measured in revenue or operating profit, but in the social costs we reduce by developing talent. We define talent not by credentials but by two capabilities — the ability to solve problems and the ability to execute. People who hold both are what we call Act-preneurs, and we develop them through hands-on education and AI coaching. UD IMPACT will continue expanding that reach so entrepreneurial talent can drive change across industries, organisations, regions, and cultures.

Development Process & Supporting Systems

A system for developing entrepreneurial talent equipped with problem-solving and execution capability

The Social Value of Developing Talent

Our entrepreneurial talent development raises the fiscal efficiency of startup policy through proven programs (fiscal savings), and keeps the talent we develop rooted in their regions (regional retention).

2024–2026 · three-year cumulative (2026 in progress · estimated)

UD IMPACT builds an ecosystem for lasting change through integrated support spanning entrepreneur development, future talent cultivation, small business and SME growth, regional revitalization, and global collaboration. Working across startups, small businesses and SMEs, local communities, and global networks under the mission of 'changing the world through Act-preneurs,' we provide comprehensive social impact solutions rooted in entrepreneur development — connecting education and coaching, AI and data, impact measurement and evaluation, and follow-on growth.

UD IMPACT's Four Solutions

Certifications

Organization Chart

UD IMPACT is organized into business and support functions, with business units broken down into cells that carry specialized mandates. Authority is distributed across business, support, and R&D organizations under the executive team, while global offices in Japan and India drive continued expansion into new businesses at home and abroad — pursuing deep functional expertise and flexible collaboration at the same time.

Three impact attributes of the UD IMPACT business model, verified through B Corp certification

The UD IMPACT business model carries three impact attributes: developing entrepreneurs, supporting organisations that solve social problems, and improving impact. The same three attributes were confirmed in our B Corp certification assessment by B Lab in the United States.

Across every ESG dimension, UD IMPACT has improved quantitative indicators while creating qualitative value, building a firmer foundation for sustainable management. Through support for green startups, programs for small businesses and vulnerable groups, and transparent governance, we are meeting our responsibility as a leader in creating meaningful change.

Core Values

Strategic Goals & Initiatives

Drawing on global ESG disclosure and rating standards, UD IMPACT conducted a 2025 materiality assessment reflecting the nature of our business and the expectations of our stakeholders. By analyzing the internal and external environment, we reviewed a broad range of potential ESG issues and identified those most material to our business.

This review combined global guidelines, benchmarking against peer and comparable companies, domestic and international ESG issues and industry trends, and our own business strategy and operations. We then surveyed key employees and external stakeholders, assessing both the significance of each issue's impact on society and the environment and its significance to our management and financial performance.

The initial set of issues was then consolidated into 25 core issues matched to our current business structure and operating context, and the materiality assessment was carried out on that basis. Final material issues were selected by combining the internal and external analysis with stakeholder input, and they inform both our sustainability strategy and the disclosures in this report.

UD IMPACT strengthens the management capability and execution of small business owners, SME leaders, and their teams, so they can read a changing market and set their own direction. Going beyond transferring knowledge, we work through the process of finding real problems on site and improving customers, products, brand, and sales methods — developing local business talent capable of innovating continuously.

The experience these owners and staff gain accumulates as organizational capability and spreads to other local businesses through peer learning and networks. By putting people's growth at the center, we raise the competitiveness of individual businesses while strengthening the self-sufficiency of local brands and commercial districts and the base of jobs and income — building a sustainable regional economic ecosystem.

Supporting corporate value and sustainable growth through impact measurement and evaluation consulting

The Korea Social Value Institute (KSVA), a UD IMPACT subsidiary, provides impact measurement and evaluation solutions that objectively assess a company's impact management activities and results and set out a systematic improvement strategy. Built on global standards for quantitative impact assessment and on sustainability policy in Korea and abroad, KSVA applies its own evaluation models and analytical tools to diagnose impact performance both quantitatively and qualitatively, tailored to each company. The findings then inform an optimised impact strategy and improvement roadmap, helping companies generate financial returns and social value together over the long term.

Tailored impact consulting

KSVA develops impact evaluation criteria and measurement tools matched to each client's size and sector, and delivers tailored impact measurement and evaluation consulting on that basis. It also advises on impact reports and global disclosure requirements, supports the build-out and operation of in-house impact management systems, and runs bespoke community-investment consulting and programme operations — from diagnosis and strategy to operating processes — for both companies and public institutions.

UD IMPACT balances the agility of a startup with the accountability of a social enterprise, realizing transparent and efficient governance. Over the past year we convened the board five times, discussing and resolving major management matters transparently. Operating the board on a regular cadence secures procedural legitimacy and accountability in management decisions — the foundation on which trust with our stakeholders is built.

The UD IMPACT Data Center accumulates — against a common standard — the growth of entrepreneurs and talent, the changes in companies and regions, and the environmental and social outcomes that appear in the field, building a data foundation on which the organization and the wider ecosystem can learn together. That data reveals which kinds of talent and which approaches produce lasting change — and becomes the basis for refining our talent development models, business solutions, and management strategy.

This turns field experience into repeatable knowledge and scalable models, and carries validated impact at scale into new regions, industries, and global ecosystems. We are developing data into a core asset — one that connects the growth of people, businesses, and places, and designs the social value to come.

Key results and strategic targets

The United Nations launched the UN Global Compact (UNGC) to urge businesses toward responsible management, setting out ten principles across human rights, labor, environment, and anti-corruption. As a company that solves social problems by developing entrepreneurs, UD IMPACT refers to and reflects these ten principles throughout its operations and management systems, taking part in the realization of a sustainable economy. Holding to these principles, we commit to leading in creating a clean future environment, meeting our responsibility for a safe and inclusive society, and continuing sustainable management grounded in transparent communication and a fair culture — toward a sustainable world built through action.

UN Sustainable Development Goals (UN-SDGs)

UD IMPACT actively supports the UN Sustainable Development Goals and works to secure sustainability throughout the conduct of its business.

This report has been prepared in accordance with the GRI (Global Reporting Initiative) Standards. The index below indicates where each disclosure appears in the report.