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Guidelines on Disclosure of Corporate Governance

South Korea Current 2021

The Financial Services Commission announced on December 19th, 2018 through its press release, titled Large KOSPI listed Companies to Make Mandatory Disclosure of Key Information about Corporate Governance from 2019, that KOSPI listed companies with total assets of more than KRW 2 trillion are required to submit their corporate governance reports. In line with the announcement in 2021, the Korea Exchange officially published the final version of the Guidelines on Disclosure of Corporate Governance in order to encourage publishing transparent and comparable disclosures among companies. The guidelines consist of 23 subprinciples under the 10 key principles and specify information that companies should provide in their reports."

Issuer name

Korea Exchange (KRX)

Reporting resources


Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified




South Korea


Asia Pacific

Date of publication


Issuer type

Stock Exchange

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope


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