A Comparative Analysis of Corporate Governance Instructions for Listed Companies on the Palestine Exchange

Suhaib Sharif
By Suhaib Sharif
Feb 24,2026

This article examines the Corporate Governance Instructions No. (1) of 2025 by the Palestinian Capital Market Authority and analyzes their practical and economic impact on listed public shareholding companies. It explores the evolution of corporate governance regulation in Palestine, from the Companies Law to the current mandatory framework, highlighting key strengths such as enhanced board independence and transparency requirements. Through a comparative review with the Saudi corporate governance regime, the article identifies regulatory gaps, including whistleblowing protections, board performance evaluation, and structured director development, and outlines opportunities for further reform. Ultimately, the article argues that while the new instructions mark a significant step forward, continued development is essential to strengthen investor confidence, market stability, and long-term economic growth.

Article Available in Arabic.