Exchange Establishes New Corporate Value Enhancement Plan Item in Corporate Governance Report

Corporations required to submit corporate governance reports must mandatorily include whether they disclose corporate value enhancement plans, the approach to these plans, and whether they have used the plans to communicate with investors starting from the reports submitted in 2025.

Korea Exchange, Yeouido, Seoul. Photo by Jinhyung Kang aymsdream@

On the 4th, the Korea Exchange announced that it has revised the Corporate Governance Report Guidelines to require listed companies to disclose through governance reports whether they have established corporate value enhancement plans and used them for communication. The revision will take effect from the 5th.

The revision introduces a new section in the report for corporate value enhancement plans to allow a clear overview of listed companies' efforts to enhance corporate value. It requires disclosure of the date of announcement of the corporate value enhancement plan, whether the board of directors participated in the plan formulation process, and key discussion points. Additionally, it mandates detailed disclosure of whether the company explained and communicated with investors, including specific communication dates and targets, communication channels, and whether executives participated in the communication process. Corporations required to submit corporate governance reports must include such information mandatorily from 2025. This obligation applies to listed companies with assets of 500 billion KRW or more this year and is planned to expand to all KOSPI-listed companies from 2026.

An official from the Korea Exchange stated, "We plan to provide continuous education and guidance to listed companies to facilitate smooth report preparation."

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