상장회사의 지배구조에 관한 연구

In relation to shareholders, board of directors and audit systems, disclosure of corporate governance system was introduced for listed companies in 2017. According to the system, listed companies are required to submit a corporate governance report. This corporate governance report should contain the data of whether a company is complying with the provided rule of Comply or Explain(comply with the principle, if not, explain the reason). Namely, focusing on the key principles of corporate governance(Code of Best Practices for Corporate Governance) in the disclosure regulation, a company should thoroughly explain the reason and the future plan if the company does not conform to the sub-principle. However, there have been a few problems in connection with voluntary disclosures. For examples, plenty of listed companies did not to submit a corporate governance report. Furthermore, core indicators and disclosure items are not clear. To solve these problems, there have been performed the following improvements. firstly, the guidelines disclosure of corporate governance were announced in 2019. secondly, listed companies of total assets 2 trillion won or more should be required to submit mandatory a corporate governance report since 2019. So this study overview regulations about corporate governance and examined main contents of the guidelines disclosure of corporate governance. And then I would tried to find problems and to suggest improvement methods.