Corporate Governance

The purpose of this study is to analyse the corporate governance information disclosed on the internet by Mauritian companies that are listed on the Official Market. A transparency index has been constructed with the objective to assess the level of voluntary disclosure on the listed companies¿ website. It must be noted that study is an Exploratory Research as this topic is new in Mauritius, The results obtained from the transparency index showed that there was a low willingness from the part of Mauritian listed companies to present voluntary information besides to the mandatory disclosure requirements. Even if around 81% of the listed companies on the Official Market of the Stock Exchange of Mauritius has their own website. Information relating to financial statement and employees issues is found to be more frequently disclosed by listed companies than those which were regarded as sensitive such as board emoluments, managers¿ emoluments and information executives¿ profile. These information are mainly published in the annual reports, rather than being voluntarily disclosed on the website.