Corporate Governance 2026
Primary sources of law, regulation and practiceWhat are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis?>>🔗
The primary legislation, regulatory provisions and codes of practice relating to corporate governance in the Sultanate of Oman (Oman) are:
theCommercial Companies Law (CCL) (Oman Sultani Decree No. 18/2019), which is applicable to all commercial companies whose principal place of business is Oman or who carry out their activities in Oman;
the Securities Law (Oman Sultani Decree No. 46/2022), which is applicable to capital market institutions, entities operating in the field of securities-related services and products, and credit rating agencies;
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