The role and responsibilities of Independent Non-Executive Directors

Directors Forum

Publication No. 7 - December 2022 | A joint initiative by MIoD and PwC

The role and responsibilities of Independent Non-Executive Directors

December 2022

This Position Paper 7 provides an insight on the role and importance of Independent Non-Executive Directors (INEDs) in Mauritius, highlighting the factors which impede on their independence, including maximum tenure on Boards and sub-committees, cross directorships, common directorships and over boarding.

Position Paper 7 (Pdf 1,483 kb)

Miod Pub 7

The role and importance of INEDs is ever evolving. Boards should be forward looking and ensure that their INEDS have the necessary skills, knowledge, freedom and experience to perform their duties. Skilled INEDs will effectively act as a sounding board for the executive directors, provide an objective view as well as constructive criticism and support to the Board in making the best decision for the future of the organisation.

Julien Tyack, Associé de PwC Maurice

About the Directors Forum 

To support the MIoD in building more effective boards and to promote good corporate governance, the Directors Forum was set up in 2012, in collaboration with PwC Mauritius.

The Directors Forum acts as an Advisory Council and Technical Committee to the MIoD. 

Collectively, the Directors Forum is made up of members who are respected local directors and professionals with backgrounds in law, economics, finance and accounting, corporate and securities regulation, business and academia, in the private and public sectors.

Download the latest Position Paper to discover the members.

Its objectives are to:

  • Identify issues which are of most concern to directors,
  • Produce position documents and, through consultation with Government and regulators, contribute to policy development, 
  • Be the voice for governance and directors’ issues in Mauritius,
  • Develop guidance on governance issues in Mauritius.

Contact us

Anthony Leung Shing, ACA, CTA

Anthony Leung Shing, ACA, CTA

Country Senior Partner, PwC Mauritius

Tel: +230 404 5071

Julien Tyack

Julien Tyack

Risk Assurance Services Partner and Sustainability Leader, PwC Mauritius

Tel: +230 404 5210

Ariane Serret

Ariane Serret

Senior Manager, Clients and Markets Development, PwC Mauritius

Tel: +230 4045029

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