Starting with the 2027 report, the scope of dividend and treasury share disclosures will expand.

South Korea’s Financial Services Commission and Korea Exchange will expand corporate governance report disclosures starting with reports filed in 2027, adding dividend timing details, three-year histories of share buybacks, cancellations and holdings, plus cumulative voting practices and shareholder-protection measures for dual listings and rights offerings. All KOSPI-listed companies have been required to publish governance reports since 2026, with 826 firms subject as of late October under the 10 core and 28 detailed principles set by the exchange. The change matters because it broadens mandatory transparency on capital returns and shareholder rights beyond the current self-disclosed framework introduced in 2017.