International Journal of Law and Management最新文献

{"title":"Understanding challenges of GDPR implementation in business enterprises: a systematic literature review","authors":"Yelena Smirnova, Victoriano Travieso-Morales","doi":"10.1108/ijlma-08-2023-0170","DOIUrl":"https://doi.org/10.1108/ijlma-08-2023-0170","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"22 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139482416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the impact of patient internet usage on patient–physician interaction, satisfaction and revisit intention: a comprehensive study","authors":"Preeti Kamboj, Amit Kumar Agrawal, Sheshadri Chatterjee, Zahid Hussain, Sanjay Misra","doi":"10.1108/ijlma-09-2023-0202","DOIUrl":"https://doi.org/10.1108/ijlma-09-2023-0202","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The ubiquity of the internet has extended immense informational power to patients around the world who previously had abysmal knowledge about the disease they are suffering from. With a large amount of information in their hands, these educated and well-informed patients are cultivating deeper relationships and engagement with their physicians through meaningful interactions. This study aims to investigate the influence of patients’ internet usage and their interactions on their intentions to revisit and foster relationships with their physicians.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A survey-based questionnaire was administered at four government hospitals in Pune, involving a sample size of 400. The study intends to use structural equation modelling (SEM) to examine the hypothesized relationships identified within the research analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings of this study indicate that patients report higher levels of satisfaction and intention to revisit when they have a strong interaction with their physician.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study provides valuable inputs to the hospital authorities and health-care-related policy makers. This study also contributes to the overall body of literature on health care information system, behavioural aspects of patients and doctors as well as other health-care-related staffs in hospitals.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study adds values to the overall body of literature for both hospital information system, patient interaction and health care policy. To date, no research has examined the association between patient–physician interactions conducted through internet channels and subsequent behavioural intentions. Moreover, the study investigates the behavioural aspects of patients and health-care staffs, which adds value towards the body of knowledge in the extant literature.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"36 9","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Governance with relationship between entrepreneurship and economic growth in Palestine","authors":"Bahaa Subhi Abdel Latif Awwad","doi":"10.1108/ijlma-06-2023-0142","DOIUrl":"https://doi.org/10.1108/ijlma-06-2023-0142","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to examine mediating role of public sector governance in the relationship between entrepreneurship and economic growth in the Palestinian context during the years 2005–2020.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The necessary data were collected from the World Bank website and the annual financial reports of the Palestinian Monetary Authority. To achieve the study’s objectives, the researcher used content analysis method and regression model.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>There is an effect of some dimensions of entrepreneurship (starting a business, obtaining credit, women starting a business) and public sector governance with dimensions (voice and accountability, political stability and absence of violence, effectiveness of government performance, organizational quality, the rule of law and control of corruption) on economic growth. In addition, there is no mediating effect of public sector governance in the relationship between entrepreneurship and economic growth.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study helps in enhancing the elements of entrepreneurship by evaluating public governance in Palestine. It also offers future researchers a comprehensive vision that encourages Palestinian economic growth.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The paper contributes to showing the reality of public governance indicators for the Palestinian context and the amount of support for entrepreneurial activities indicators that affect economic growth.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Trying to activate cooperation mechanisms between government institutions and entrepreneurial institutions to adopt creative projects and ideas, especially for women, needs to focus on activating the principles of public sector governance in addition to facilitating administrative and financial procedures to start commercial projects in a way that enhances economic growth with the need to achieve the highest level of public sector governance indicators.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"46 3","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Nexus between mandatory ESG disclosure regulation and abnormal stock returns: a study of an emerging economy","authors":"Rajesh Desai","doi":"10.1108/ijlma-07-2023-0154","DOIUrl":"https://doi.org/10.1108/ijlma-07-2023-0154","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to study the response of the stock market to the announcement of compulsory environmental, social and governance (ESG) disclosure regulation in the context of the Indian economy – one of the largest emerging economies. The study also examines the role of carbon sensitivity and pre-ESG disclosure.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Daily stock price data of 940 listed companies has been collected for 276 trading days to compute abnormal returns. The current study is based on event study methodology to analyze the announcement effect of disclosure regulations. Furthermore, to check the robustness of results, cross-sectional regression has been applied to correct for potential heterogeneity.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results of the event study signify that the equity share market has reacted positively and significantly to the mandatory ESG disclosure regulation. Furthermore, the study also confirms the mitigating role of carbon sensitivity and pre-ESG disclosure as carbon nonsensitive (non predisclosure) firms have witnessed a more intense effect of regulation as compared to sensitive (predisclosed) corporations.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Current findings assist managers in understanding investor perception toward nonfinancial disclosures. Corporate managers can use disclosure as a tool to enhance the firm value and reduce information asymmetry by providing relevant information. Furthermore, policymakers can use the findings of present research to disseminate the advantages of adopting ESG disclosure practices thereby improving the transparency and governance among business firms.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the author’s knowledge, this study is the first to provide empirical evidence on the market response to compulsory ESG disclosure framework in the emerging context of India. Furthermore, considering the infancy stage of ESG research, the present research contributes to the body of knowledge by empirically testing the disclosure theories.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"12 9","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A win-win situation: uncovering the relationship between CSR reporting and financial performance in Indian companies","authors":"Shubham Singhania, Akshita Arora, Varda Sardana","doi":"10.1108/ijlma-05-2023-0126","DOIUrl":"https://doi.org/10.1108/ijlma-05-2023-0126","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to evaluate the relationship of corporate social responsibility (CSR) reporting with the financial performance of firms using various market and accounting-based parameters in a developing economy, India.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study uses content analysis to develop a CSR reporting index for the Indian firms listed on the Bombay Stock Exchange. The two-step system generalized methods of moments has been used for the estimation of the panel data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results from the study suggest that the CSR reporting-based activities of the firms may impact the financial performance of the firms, but at the same time, the need of the hour is to create awareness among the investors and market players so that they realize the relevance of CSR reporting, which can further improve other dimensions of financial performance as well.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The study relies on Tobin’s Q and return on assets while measuring financial performance, though there are various other parameters that can be used to gauge the performance. The outcomes of this study have practical implications for the practitioners as well as policymakers, incentivizing them to integrate CSR aspects into their decision-making frameworks.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this is the first Indian study to develop a unique index for CSR reporting and linking it with financial performance. This study shall assist the researchers in broadening the scope of CSR studies in India and can be used to draw a systematic comparison with developed nations.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"3 5","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of income diversification: empirical evidence from Indian banks","authors":"Nidhi Thakur, Sangeeta Arora","doi":"10.1108/ijlma-05-2023-0113","DOIUrl":"https://doi.org/10.1108/ijlma-05-2023-0113","url":null,"abstract":"Purpose This study aims to explore the determinants (bank-specific, industry-specific and macroeconomic) of income diversification across interest income and non-interest income as well as for non-traditional income sources (non-interest income) from 2004–2005 to 2021–2022. Design/methodology/approach An unbalanced data set comprising 110 Indian commercial banks with 1480 observations is sampled in this study. Because of the bounded nature of the dependent variables (proxies of income diversification), the panel Tobit regression model is used. Findings The findings reveal that income diversification is positively influenced by bank size, technological advancements, cost–income ratio, return on assets, market competition and inflation in the economy. However, the decision to diversify income sources is adversely impacted by the capital ratio, GDP and financial intermediation ratio. Moreover, factors such as asset quality (loan loss provisions) and liquidity ratio do not directly influence the diversification strategies in the Indian banking industry. Practical implications The present study uses an extensive set of variables to provide insights into key factors for bank managers, regulators and policymakers to consider before developing diversification strategies. Originality/value To the best of the authors’ knowledge, this is the first study to examine the various bank-specific and macroeconomic determinants that affect income diversification in the Indian banking sector. The current study also investigates new variables such as technological advancements and a market concentration index for measuring competition, which have not been investigated in existing literature concerning bank income diversification in the Indian context.","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"30 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134972256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Managerial understanding of corporate social responsibility in Nepal","authors":"Bal Ram Chapagain, Pushkar Bajracharya, Dev Raj Adhikari, Dhruba Kumar Gautam","doi":"10.1108/ijlma-12-2022-0272","DOIUrl":"https://doi.org/10.1108/ijlma-12-2022-0272","url":null,"abstract":"Purpose Considering the ongoing debate regarding the roles of business in society, this paper aims to examine the managerial understanding of corporate social responsibility (CSR) in Nepal. Design/methodology/approach This study uses explanatory sequential design under mixed methods of research. First, the questionnaire survey method was used to collect data from 168 managers of listed companies in Nepal. Second, semistructured interviews were conducted with 20 senior-level managers of listed companies to verify the results obtained from the survey and to gain a deeper understanding of the phenomena. Findings The survey results show that managerial understanding of CSR is mainly guided by the notions of corporate philanthropy, stakeholder approach and political CSR, respectively. However, the managerial understanding vis-à-vis political CSR and corporate philanthropy were found to be remarkably positively influenced by the firm’s size, whereas the stakeholder perspective was widely held by the managers regardless of their firm’s size. The interview results largely substantiated questionnaire survey findings and further revealed vivid dimensions within the philanthropic approach, stakeholder approach and political CSR. Practical implications Given the recent legal provisions vis-à-vis mandatory CSR spending in Nepal, the policymakers may devise and update common core and firm-size-specific informational, fiscal-economic, legal and partnering instruments based on the findings of this study. Besides, companies may go for appropriate institutional arrangements for CSR as needed. Originality/value The reaffirmation of conventionally accepted roles and the approval of relatively nascent political roles of business in a distinct socio–political–legal–economic context of Nepal can be an important contribution to the literature.","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135365223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic crypto assets and regulatory framework: evidence from Indonesia and global approaches","authors":"Jamal Wiwoho, Irwan Trinugroho, Dona Budi Kharisma, Pujiyono Suwadi","doi":"10.1108/ijlma-03-2023-0051","DOIUrl":"https://doi.org/10.1108/ijlma-03-2023-0051","url":null,"abstract":"Purpose The purpose of this study is to formulate a governance and regulatory framework for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect consumers and to encourage digital Islamic finance innovation. Design/methodology/approach This study focuses on Indonesia and compares it to other countries, specifically Malaysia and the UK, using statutory, comparative and conceptual research approaches. Findings The ICAs are permissible (halal) commodities/assets to be traded if they fulfil the standards as goods or commodities that can be traded with a sale and purchase contract (sil’ah) and have an underlying asset (backed by tangible assets such as gold). Islamic social finance activities such as zakat and Islamic microfinance activities such as halal industry are backed by ICAs. The regulatory framework needed to support ICAs includes the Islamic Financial Services Act, shariah supervisory boards, shariah governance standards and ICA exchanges. Research limitations/implications This study only examined crypto assets (tokens as securities) and not cryptocurrencies. It used regulations in several countries with potential in Islamic finance development, such as Indonesia, Malaysia and the UK. Practical implications The ICA regulatory framework is helpful as an element of a comprehensive strategy to develop a lasting Islamic social finance ecosystem. Social implications The development of crypto assets must be supported by a regulatory framework to protect consumers and encourage innovation in Islamic digital finance. Originality/value ICA has growth prospects; however, weak regulatory support and minimal oversight indicate weak legal protection for consumers and investors. Regulating ICA, optimising supervision, implementing shariah governance standards and having ICA exchanges can strengthen the Islamic economic ecosystem.","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135667020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The unfolding of shareholder activism in India: an exploratory study","authors":"Ajaz Ul Islam","doi":"10.1108/ijlma-07-2023-0167","DOIUrl":"https://doi.org/10.1108/ijlma-07-2023-0167","url":null,"abstract":"Purpose The purpose of this study is to provide a holistic view of the emergence of shareholder activism (SA) in India. However, specifically, this study aims at fulfilling the research gap by discussing the policy and legal advancement in the area of SA and investigating the chronological evolution of SA, manifestations of SA, motives of SA, outcome of SAs and impact of SA on the financial performance of the firm. Design/methodology/approach This study used a mixed methodology (both qualitative and quantitative) to draw inferences, including content analysis, descriptive statistics, independent sample t -test and paired sample t -test. The data has been collected from the annual reports of the sample companies and the Prowess database. Return on assets and return on equity have been used as measures of financial performance while investigating the difference in financial performance between firms subjected to SA and firms not subjected to SA. Findings The findings of this study suggest that there has been significant growth in the occurrence of SA incidents in India in the past decade, with shareholders prominently manifesting by opposing the proposals at annual general meetings/extraordinary general meetings, mostly involving governance-related demands. The findings from the independent sample t -tests revealed that there has been a significant difference in the financial performance of the sample subjected to SA and firms not subjected to SA. Furthermore, the results of the paired sample t -test provide strong evidence of significant improvement in the financial performance of firms’ post-SA. Practical implications The findings of this study have implications for various stakeholders. The findings of this study suggest that SA has been relatively more successful in the Indian context and may encourage minority shareholders to follow active participation through shareholder proposals and votes rather than a passive strategy to trade and exit. For firms, it can provide valuable inferences about the emergence of SA and how it has a positive impact on the financial performance of the firm, which can lead to a change in the perception of investors and promoters who perceive SA as a threat (Gillan and Starks 2000; Hartzell and Starks, 2003). For policymakers, it can act as a tool to investigate whether the regulatory changes have been able to bring the intended transparency, accountability and enhanced shareholder participation. This will encourage policymakers to be more agile, as their efforts are bearing fruit. This will also act as a guide to formulating future policies and regulations. Originality/value This study is an effort to provide a holistic view of SA scenarios in a developing economy setting like India, where SA is a very recent phenomenon. Although there are studies in the area of SA, there is a dearth of studies that have investigated the various dimensions of SA in the Indian context in a very systematic and extensive manner, invest","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"438 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134976149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A critical examination of the 2016 Code of Corporate Governance of Mauritius and its enshrinement in the Companies Act 2001","authors":"Bhavna Mahadew","doi":"10.1108/ijlma-05-2023-0115","DOIUrl":"https://doi.org/10.1108/ijlma-05-2023-0115","url":null,"abstract":"Purpose The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the principles in the form of a non-binding code are discussed, and a case is made to consider their enshrinement in laws such as the Companies Act 2001 to render them legally enforceable for the good health of companies in Mauritius. Design/methodology/approach A doctrinal legal methodology has been adopted to assess the effectiveness of the principles of the 2016 Code of Corporate Governance of Mauritius. Legislations, legal texts, case law and regulations are used to conduct this assessment. In addition, a black-letter approach is taken while discussing the enshrinement of the principles in the Companies Act 2001 of Mauritius. The doctrinal methodology is further supported by a qualitative analysis of the principles of corporate governance based on existing legal literature, which emphasises their relevance and importance. Findings The principles of the 2016 Code of Corporate Governance are no doubt a progress over the former 2004 Code in various aspects, aligning the Code with the requirements of the OECD. However, there are still certain loopholes that have been highlighted. In addition, the extent to which these principles are reflected in the Companies Act, which is the primary legislation for companies, has been found to be lacking and inadequate. Originality/value This paper is, to the best of the author’s knowledge, the first legal literature concerning the Mauritian legal framework on corporate governance. This is relevant because the country has recently experienced corporate collapses, which could arguably have been avoided with the application of the principles of corporate governance. As such, the paper will present a case study that can be used as a reference for future research on the enforceability and justiciability of these principles.","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135344735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}