Governance and Director Information

GCC Company Laws and Codes of Corporate Governance

Please note that all documents, and any translations, are listed here in good faith.  Please always check for the latest update on the relevant regulator’s website.

Kingdom of Saudi Arabia

Taduwal

·        Tadawul listing rules 2022

·        Tadawul ESG Reporting Guidelines

     Ministry of Commerce

·         Companies Law 2022 - (English) | (Arabic)

·        Corporate Governance Regulations for Non-listed Companies 2018

Saudi Central Bank (SAMA)

·        Code of Conduct and Work Ethics in Financial Institutions August 2019

·        Related Parties Rules for Banks 2020

·        Principles of Corporate Governance for Banks Operating in Saudi Arabia 2014

·        Whistle Blowing Policy for Financial Institutions 2019

·        Key Principles of Governance in Financial Institutions 2021

·        Sharia Governance Framework for Local Banks and Banks Operating in the Kingdom 2020 (English) | (Arabic)

·        Whistleblowing Policy for Financial Institutions 2019

Capital Market Authority

·        Secretary of the Board Guide (English) | (Arabic)

·        Corporate Governance Regulations 2023

·        Guideline on Post-Public Offering and Pre-Trading Obligations of Public Joint-Stock Companies

Other

·        General Department of Insurance Supervision – Insurance Corporate Governance Regulations

·        Bureau of Experts at the Council of Ministers Civil Transactions Law 2023 (English) | (Arabic)

United Arab Emirates

Central Bank of the UAE

·        Corporate Governance Standards for Banks 2019

·        Corporate Governance Standards for Insurance Companies 2022

Other

·        Commercial Companies Law 2021

·        Securities and Commodities Authority - The Governance Guide for Public Joint-Stock Companies 2020

·        Ministry of Cabinet Affairs guide to Board Governance in the UAE Federal Government 2020

·        United Arab Emirates Banking & Finance Law 2020 guide

Bahrain

       Central Bank of Bahrain

·        Central Bank of Bahrain Rule book, Corporate Governance

·        Central Bank

Ministry of Industry and Commerce

·        Corporate Governance Code 2022

·        Corporate Governance Guidelines 2022

Other

·        Commercial Companies Law 2018

Kuwait

·        Commercial Companies Law 2016

·        Capital Markets Authority Code of Corporate Governance 2013

·        Central Bank of Kuwait

Oman

Capital Market Authority

·        Code of Corporate Governance for Public Listed Companies 2015

·        Commercial Companies law 2019

Qatar

Qatar Financial Markets Authority

·        Corporate Governance Code for companies and legal entities listed on the main market 2016

·        Governance Code for listed funds

Other

·        Qatar Central Bank - Corporate Governance Principles for Banks 2015

·        Commercial Companies Law 2015 

·        QFMA Corporate Governance Code

OTHER USEFUL DOCUMENTS

International Corporate Governance Network

·        Global Corporate Governance Principles 2021

·        Global Stewardship Principles

OECD

·        G20/OECD Principles of Corporate Governance 2023

·        OECD Corporate Governance Factbook 2023

·        OECD Guide on Related Party Transactions in the MENA Region 2014

·        OECD Guidelines on Corporate Governance of State-Owned Enterprises 2015

Other

• Comparison of the Governance of Limited Liability Companies in the Counties of the GCC   (English) | (Arabic)

·        Greater Transparency and Accountability in MENA (English) | (Arabic)

·        Global Network of Directors Institutes

·        UK Corporate Governance Code 2024

·        International Financial Corporation - Family Business Governance Handbook