| Local job target disclosure (MOEL, 2024a) | Employment | • (Objective) To support local govenrments' job creation• (Contents) Disclose local governments' job target and measures to achieve the target | Mandatory |
| Employment form disclosure (MOEL, 2024b) | Employment | • (Objective) To improve business owner's employment structure• (Contents) Disclose the present employ form (applied to bigger than 300 employer companies) | Partly mandatory |
| Occupational safety health disclosure (MOEL, 2019) | Safety and health | • (Objective) To improve company safety (to induce company activities to secure safety)• (Contents) Activities, investment, and expense spent to secure safety | In the process of introducing |
| Company disclosure (Korea Exchange, 2024) | Company performance | • (Objective) To solve information asymmetry and secure fairness by disclosing company's material information• (Contents) Disclose material managerial information including sales performance regularly and on occasion | Mandatory |
| ESG disclosure (PCCNGG, 2023) | Sustainability | • (Objective) To promote ESG responsibility investment• (Contents) Disclose activities for climate crisis response and sustainability | Voluntary (Mandatory from ‘25) |
| Railroad safety investment disclosure (MOLIT, 2024) | Railroad | • (Objective) To promote safety investment to old railroad vehicles and equipments• (Contents) Disclose investment and plans for the future | Mandatory |
| Aviation safety investment disclosure (MOLIT, 2024) | Aviation | • (Objective) To maintain/enhance safety-related expense and investment of air transport business• (Contents) Disclose safety-related investment or expense of airlines and airports | Mandatory |