KCGS 한국ESG기준원

[Contents]
Ⅰ. Preamble
Ⅱ. Board Leadership
Ⅲ. Shareholder Rights Protection
Ⅳ. Auditing 
Ⅴ. Communication with Shareholders & Stakeholders
Ⅵ. Reference

Chapter I. Shareholders
 1. Shareholder’s Rights
 2. Equitable Treatment of Shareholders
 3. Shareholder Responsibilities

Chapter II. Board of Directors
 1. Functions of the Board of Directors
 2. Composition of the Board of Directors and Appointment of Directors
 3. Outside Directors
 4. Operation of the Board
 5. Committees of the Board
 6. Duties of Directors
 7. Responsibilities of Directors
 8. Evaluation and Compensation

Chapter III. Audit Systems
 1. Internal Audit Systems
 2. External Auditors

Chapter IV. Stakeholders
 1. Protection of Rights of Stakeholders
 2. Stakeholders' Participation in Management Monitoring

Chapter V. Management Monitoring by the Market
 1. Disclosure
 2. Market for Corporate Control
 3. Institutional Investors
 

The Korea Corporate Governance Service prepares and publishes this Guide Book as recommended by the Korea Stewardship Code with the aim to offer useful guidelines and real cases that help institutional investors better understand and implement the code.

Any interpretation of the current laws and regulations documented in this Guide Book is the quotation, excerption, summary, and reorganization by the Korea Corporate Governance Service of the review carried out by the Korea Stewardship Code Working Group,1) and the Korea Corporate Governance Service does not guarantee the accuracy of such interpretation.

Furthermore, the content documented in this Guide Book may change at any time according to any change in the capital market environment, and any revision in laws and regulations. In the foreseeable future, the Korea Corporate Governance Service will publish an updated version of the Guide Book after a commenting period to receive opinions.