摘要：AbstractThe aim of this paper is to present an overview of key recent developments in Swaziland related to corporate governance policy framework, enforcement and compliance practices contained in the new Companies Act of 2009 and examine the new Act's compliance with OECD principles of corporate governance. The study revealed that the new Companies Act of 2009 provides some basic guidelines on corporate governance which will assist both public sector and private sector in improving the performance of all sectors in the country. Findings also show that, in the law, there are no specific provisions that protect minority shareholder rights and no specific requirement for disclosure of interest by the directors. However, the results indicate that more than sixty percent of OECD principles of corporate governance were applied by the Companies Act of 2009 which is a good sign for Swaziland as a developing country.
关键词：Corporate governance;Companies Act of 2009;Swaziland
