Directors' duties are a set of obligations that directors are required to respect and comply with during their employment and service. They form an essential part of any company's corporate governance policy and framework.

Directors' duties in the UAE differ according to the various forms of companies existing in the UAE and mainly falling under two categories, i.e., local companies formed under Federal Decree-Law No. 32/2021 On Commercial Companies and DIFC companies formed under DIFC Law No. 5/2018 DIFC Companies Law.

It is standard at the DIFC to define and determine the duties of directors in the memorandum and articles of association of a company.

A director is expected to act in good faith and within the scope of the powers outlined in the memorandum and articles of association.

Good faith: General presumption where a person deals with others honestly, fairly, and in good faith, to not prejudice the rights of such other parties.