GCC Company Laws and Codes of Corporate Governance
Please note that all documents, and any translations, are listed here in good faith, but please always check for the latest update on the relevant regulator’s website.
- Comparison of the Governance of Limited Liability Companies in the Counties of the GCC - English version
- Comparison of the Governance of Limited Liability Companies in the Counties of the GCC - Arabic version
Kingdom of Saudi Arabia
- Civil Transactions Law (Arabic original version)
- Civil Transactions Law (English version)
- Tadawul ESG Reporting Guidelines
- CMA Secretary of the Board Guide (English version here) | (Arabic version here)
- Company Law 2022- (Arabic original version)
- Company Law 2022 - (English Translation - please note this is not the official translation and so please always refer to the original source document in Arabic)
- Company Law 2018
- Ministry of Commerce and Investment Corporate Governance Regulations for Non-listed Companies 2018
- SAMA Code of Conduct and Work Ethics in Financial Institutions August 2019
- CMA Corporate Governance Regulations 2018
- SAMA Principles of Corporate Governance for Banks 2014
- SAMA Insurance Corporate Governance Regulations
- SAMA Key Principles of Governance in Financial Institutions 2021
- SAMA Sharia Governance Framework for Local Banks and Banks Operating in the Kingdom
- SAMA Sharia Governance Framework for Local Banks and Banks Operating in the Kingdom - Arabic Doc
United Arab Emirates
- Federal Commercial Companies Law 2021
- Business Regulations
- Chairman of Authority’s Board of Directors’ Decision no. (3/Chairman) of 2020 concerning Approval of Joint Stock Companies Governance Guide
- Central Bank
- United Arab Emirates Banking & Finance Law 2020 guide
Bahrain
- Commercial Companies Law 2018
- Ministry of Industry, Commerce and Tourism Corporate Governance Charter 2018
- Corporate Governance Code 2018
- Central Bank
- Bahrain e government portal
Kuwait
Oman
Qatar
- Commercial Companies Law 2015
- QFMA Corporate Governance Code
- Qatar Financial Centre Regulations
- CMA Corporate Governance Regulations
OTHER USEFUL DOCUMENTS
- ICGN Global Corporate Governance Principles
- ICGN Global Stewardship Principles
- IMF Greater Transparency and Accountability in MENA
- IMF Greater Transparency and Accountability in MENA - Arabic
- Global Network of Directors Institutes (GNDI)
- Investing in the GCC - Allen & Overy Report
- ICG Global Corporate Governance Principles
- UK Corporate Governance Code
- OECD Corporate Governance Factbook
- Corporate Governance for South Africa
- Guide on Related Party Transactions in the MENA Region
- OECD Guidelines on Corporate Governance of State-Owned Enterprises
- IFC Family Business Governance Handbook