Corporate Governance 2026

MAURITIUS Law and Practice Contributed by: Professor Michael Katz, Laksha Juddoo Prayag, Anne-Sophie Lenette and Ayesha Rambajun, ENS

would be expected to be addressed where material. A general obligation to disclose price-sensitive infor - mation may require disclosure of material AI-related events including important service disruptions, cyber incidents or regulatory investigations where financially material.

The FSC’s September 2025 Guidance Notes impose customer-facing transparency expectations on licen - sees using AI, including the ability to explain AI-driven decisions affecting customer rights, drawing in part from the Data Protection Act 2017.

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