Regulatory Alerts2025-07-09 | 84905Mandatory Corporate Governance Disclosure Duty Expanded to All KOSPI-listed Firms from 2026
The Financial Services Commission approved a revision to Korea Exchange disclosure rules requiring all KOSPI-listed firms to submit mandatory corporate governance reports starting in 2026. This expansion increases the number of subject companies from 541 to 842, shifting the system from a voluntary or large-cap-only model to a comprehensive 'comply or explain' framework. To support this transition, the Korea Exchange and the Korea Listed Companies Association will provide preparatory guidance, consultations, and training for compliance and executive officers.
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