Corporate Governance 2026

Definitive global law guides offering comparative analysis from top-ranked lawyers


INTRODUCTION
7

Contributed by Professor Michael Katz, Matthew Morrison, Madison Liebmann and Sinovuyo Damane, ENS
7

BAHRAIN
12

Law and Practice
12

Contributed by Hassan Radhi & Associates
12

BENIN
28

Law and Practice
28

Contributed by D2A SCPA
28

Trends and Developments
40

Contributed by D2A SCPA
40

BERMUDA
45

Law and Practice
45

Contributed by Wakefield Quin Limited
45

BRAZIL
60

Trends and Developments
60

Contributed by Passos e Sticca Advogados Associados
60

BULGARIA
66

Law and Practice
66

Contributed by Vassilev & Partners Law Firm
66

BURKINA FASO
81

Law and Practice
81

Contributed by SCP Yanogo Bobson
81

CABO VERDE
92

Law and Practice
92

Contributed by Raposo Bernardo & Associados
92

Trends and Developments
107

Contributed by Raposo Bernardo & Associados
107

CAMEROON
112

Law and Practice
112

Contributed by Besong & Co
112

CANADA
128

Law and Practice
128

Contributed by Fasken
128

Trends and Developments
141

Contributed by Dentons Canada LLP
141

CHINA
148

Law and Practice
148

Contributed by Han Kun Law Offices
148

Trends and Developments
160

Contributed by Han Kun Law Offices
160

CONGO-BRAZZAVILLE
165

Law and Practice
165

Contributed by Cabinet Gomes
165

COTE D’IVOIRE
176

Law and Practice
176

Contributed by Houda Law Firm
176

Trends and Developments
195

Contributed by Houda Law Firm
195

CYPRUS
202

Law and Practice
202

Contributed by Michael Kyprianou & Co LLC
202

Trends and Developments
216

Contributed by Michael Kyprianou & Co LLC
216

FRANCE
223

Law and Practice
223

Contributed by Aurès
223

Trends and Developments
243

Contributed by Vermeille & Co
243

GERMANY
250

Law and Practice
250

Contributed by POELLATH
250

Trends and Developments
269

Contributed by Freshfields PartG mbB
269

GHANA
278

Law and Practice
278

Contributed by Addison Bright Sloane
278

GIBRALTAR
299

Law and Practice
299

Contributed by ISOLAS LLP
299

HONG KONG SAR, CHINA
317

Law and Practice
317

Contributed by Parkside Chambers
317

Trends and Developments
338

Contributed by Parkside Chambers
338

INDONESIA
343

Law and Practice
343

Contributed by SSEK Law Firm
343

ITALY
355

Law and Practice
355

Contributed by FIVERS Studio Legale e Tributario
355

Trends and Developments
376

Contributed by Fivers Studio Legale e Tributario
376

JAPAN
381

Law and Practice
381

Contributed by Nagashima Ohno & Tsunematsu
381

Trends and Developments
398

Contributed by Anderson Mori & Tomotsune
398

KENYA
405

Law and Practice
405

Contributed by Cliffe Dekker Hofmeyr
405

Trends and Developments
425

Contributed by Cliffe Dekker Hofmeyr
425

LIECHTENSTEIN
433

Law and Practice
433

Contributed by Schurti Partners Attorneys at Law Ltd
433

MACAU SAR, CHINA
444

Law and Practice
444

Contributed by Riquito Advogados
444

Trends and Developments
460

Contributed by Riquito Advogados
460

MAURITIUS
466

Law and Practice
466

Contributed by ENS
466

MEXICO
486

Law and Practice
486

Contributed by Vázquez Aldana, Hernández Gómez & Associates (VAHG)
486

NAMIBIA
506

Law and Practice
506

Contributed by ENS Namibia (incorporated as Lorentz Angula Inc.)
506

NETHERLANDS
521

Law and Practice
521

Contributed by Stibbe
521

NEW ZEALAND
538

Law and Practice
538

Contributed by Webb Henderson
538

NIGERIA
554

Law and Practice
554

Contributed by Jackson, Etti & Edu
554

Trends and Developments
571

Contributed by Jackson, Etti & Edu
571

PUERTO RICO
577

Law and Practice
577

Contributed by Ferraiuoli LLC
577

RWANDA
590

Trends and Developments
590

Contributed by RR Associates
590

SENEGAL
598

Law and Practice
598

Contributed by SCP Houda & Associés
598

Trends and Developments
616

Contributed by SCP Houda & Associés
616

SOUTH AFRICA
621

Law and Practice
621

Contributed by ENS
621

Trends and Developments
639

Contributed by ENS
639

SOUTH KOREA
646

Law and Practice
646

Contributed by Jipyong LLC
646

Trends and Developments
664

Contributed by Jipyong LLC
664

SWITZERLAND
672

Law and Practice
672

Contributed by Schellenberg Wittmer Ltd
672

Trends and Developments
690

Contributed by Prager Dreifuss AG
690

UNITED ARAB EMIRATES
694

Law and Practice
694

Contributed by ADG Legal
694

USA
715

Law and Practice
715

Contributed by Baker McKenzie
715

Trends and Developments
733

Contributed by Baker McKenzie
733

Powered by