Etika bisnis adalah standar atau tata cara pengelolaan bisnis berdasarkan standar moral. Penelitian ini bertujuan mengetahui penerapan dan manfaat etika bisnis di POSCO, dengan menggunakan metode analisis deskriptif kualitatif. POSCO menjadikan etika bisnis sebagai nilai inti perusahaan, membuat kode etik bisnis, internalisasi etika bisnis kepada seluruh karyawan yang tergabung pada POSCO group serta menjalankan bisnis dengan tanggung jawab sosial kepada karyawan, pelanggan, rekan bisnis, para pesaing,  pemegang saham dan investor, komunitas sosial (masyarakat lokal, nasional dan global).  Penerapan etika bisnis memberikan dampak positif terhadap bisnis POSCO menjadi perusahaan yang kompetitif,  dibuktikan dengan banyak penghargaan yang diperoleh seperti Most Respected company in Korea (2002-2014),the world's most competitive steel company (2010-2019), Outstanding Company in The Asia Pacific Region versi Dow Jones Sustainability Indices (2008-2018).

Corporate Governance is a structure consisting of shareholders, directors, managers, a set of objectives to be achieved by the company, and tools that will be used in achieving goals and monitoring performance. This study aims to determine the application and benefits of Corporate Governance at POSCO, using descriptive qualitative analysis methods. The application of the principles of Corporate Governance at POSCO has been carried out since 1997 through the management philosophy of "Corporate Citizenship: Building a Better Future Together". For example, the principle of equality is carried out by POSCO by making stronger shareholder protection through the Cumulative Voting System to strengthen the rights of small shareholders. The principle of independence is implemented through the separation of share ownership from company management, assigning 7 out of 12 members of the BoD (Board of Directors) to be external directors, and to separate the functions of the CEO and Chairman of the Board. The principle of responsibility is applied through the establishment of an audit committee, the Corporate Social Responsibility program. Corporate Governance had earned POSCO many national and international awards