Korea Exchange Announces Priority Inspection Points for Next Year's Corporate Governance Reports in Advance
The Korea Exchange has selected a total of nine key items-four core indicators and five detailed principles-as priority inspection points for the 2026 Corporate Governance Report.
On December 29, the Korea Exchange announced that, starting next year, the mandatory disclosure of corporate governance reports will be expanded to include all KOSPI-listed companies. To ensure thorough report preparation by companies, the Exchange has decided to announce the priority inspection points in advance. The Exchange explained that it has chosen items with insufficient reporting quality and issues related to shareholders’ meetings that support the exercise of shareholder rights as the main focus areas.
Among the core indicators, the four items to be prioritized are: issuing a notice to convene the shareholders’ meeting at least four weeks in advance; holding the shareholders’ meeting on a date other than the peak day; providing predictability regarding cash dividends; and holding quarterly meetings between the internal audit committee and external auditors. In addition, among the detailed principles, the Exchange will also review efforts to disperse the scheduling of shareholders’ meetings and whether there are policies in place to protect shareholders in the event of changes to ownership or business structure.
The Exchange stated, “We plan to check whether listed companies have prepared their reports accurately and thoroughly in accordance with the guidelines provided by the Exchange.” It added, “In particular, for matters related to detailed principles, we will closely examine whether all required information is included (content completeness), the basis for determining compliance, and whether reasons for non-compliance and future plans are sufficiently explained (explanation completeness).”
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After the report submission deadline (June 1, 2026), the Exchange will promptly review the reports and complete follow-up actions such as correction disclosures. In addition, to support companies in preparing thorough reports, the Exchange will provide preparation guidelines for each priority inspection item and conduct training sessions and one-on-one consulting for practitioners.
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