Abstract
Corporate governance is becoming an important issue in all emerging and advanced economies. Considering the factors that shape Britain's system of corporate governance helps one to understand the trends which have emerged. In Uganda, various efforts to enhance corporate governance have been made by many organizations including Bank of Uganda, The Institute of Corporate Governance of Uganda, and the Capital Markets Authority (CMA). The CMA developed guidelines in February of 2003 as a minimum standard for good corporate governance practices by public companies and issuers of corporate debt in Uganda. This development in the regulatory framework of the CMA was prompted by the growing importance of governance issues both in emerging and developing economies and for promoting domestic and regional capital markets growth. The objective of these guidelines is to strengthen corporate governance practices by listed companies in Uganda and promote the standards of self regulation so as to bring the level of governance in line with international trends.
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