This chapter assesses the extent to which responsible business conduct (RBC) is understood and practiced among firms in Mauritius and enabled by the government. It also describes the new National Contact Point under the OECD Guidelines for Multinational Enterprises on RBC which has recently been established by the government.
OECD Investment Policy Reviews: Mauritius 2024
OECD Investment Policy Reviews
Abstract
The concept of RBC is relatively new in Mauritius. Despite a nascent recognition of the relevance of responsible business practices and the need to address RBC-related issues in general, the private sector and civil society appear to have limited knowledge of RBC and risk-based due diligence. That said, they are familiar with the related concept of corporate social responsibility (CSR) and have developed multiple initiatives in response to measures taken by the government to promote CSR. The CSR Tax and the inclusion of CSR in the Code of Corporate Governance have been key drivers for the creation of CSR foundations or programmes by businesses and the implementation by civil society organisations (CSOs) of CSR projects aligned with priority areas identified by the government, as well as for the related reporting.
Against this backdrop, ample opportunity exists for Mauritius to move beyond CSR, and a philanthropical approach, towards RBC and an approach aimed at enhancing businesses’ contribution to sustainable development and to managing business-related adverse impacts on people, the planet and society. This can contribute to support the government’s development strategy, since Mauritius, as a remote small island, relies heavily on trade and investment for growth. Companies, investors, and customers worldwide are paying increasing attention to RBC matters and basing their business, investment and consumption decisions accordingly. In addition, a growing number of countries, including some of Mauritius’ main trade and investment partners, are elaborating and enacting legislation that requires businesses to observe RBC principles and standards in their operations and supply chains.
Building on its relevant experience in promoting CSR, the government should take further action to drive, support and promote responsible business practices aligned with OECD RBC principles and standards. This will be facilitated by the fact that, in general, Mauritius has a developed legal, regulatory, and policy framework in the areas covered by the Guidelines, having adhered to the main international legal instruments in these fields and developed relevant laws, regulations, and policies. Reports of RBC issues seem rather limited, but existing ones deserve attention, as these issues can trigger adverse impacts on people and the environment and undermine the attractiveness of the island as a place to trade with, or source from, and as an investment destination. This is notably the case of the risks of adverse impacts on the rights of low-skilled migrant workers that have been reported by trade unions and CSOs in recent years. The adverse environmental impacts associated with developing key sectors of the economy over the past decades can also have a similar effect, particularly when coupled with the absence of a long-term sustainable development strategy underlining the responsibility of the private sector for these impacts and seeking to involve businesses in managing sustainability challenges.
Beyond ensuring that its legal and regulatory framework in the areas covered by the Guidelines continues to be appropriate and continuously implemented and effectively enforced, Mauritius could also do more to promote RBC through other policy areas. For instance, its trade and investment policies and agreements only occasionally include considerations of relevance for RBC. Likewise, despite efforts in this direction, the public procurement framework does not yet foresee the possibility to integrate such considerations in public procurement processes. As to Mauritian SOEs, although they have adopted some policies and practices relevant for RBC, they do not seem to have developed due diligence processes to address adverse impacts. Making progress towards creating an enabling environment for RBC in Mauritius will therefore imply taking further measures to encourage RBC across trade and investment policies, and to exemplify RBC in the government’s role as economic actor and in its commercial activities, as procurer of goods, services and works, and owner of enterprises.
The newly-established National Contact Point (NCP) under the OECD Guidelines for Multinational Enterprises on RBC will also contribute to creating an enabling environment for RBC. The government set out and consulted on the plans for establishing the NCP, both with local stakeholders and with BIAC, TUAC, OECD Watch, and the OECD Secretariat. To this end, the National Contact Point was established under S.27J of the Economic Development Board Act, supplemented by the Economic Development Board (National Contact Point) Regulations 2023 specifying the details of the NCP’s institutional arrangements and functions. The NCP will consist of an NCP Secretariat, an Expert Panel for case-handling and an Advisory Panel for strategic and oversight tasks. The Advisory Panel will serve as a forum for stakeholder engagement for the NCP’s work and for consultation with other parts of government. The Expert Panel will comprise experts with legal and substantive knowledge in an ad hoc manner for each case. The consistency and predictability will have to be ensured through specific procedures that will be drafted. Following regulatory arrangements to establish the NCP by early 2024, the NCP Secretariat will be tasked with developing case-handling procedures and a promotional plan.
Enhance awareness and knowledge of RBC among Mauritian stakeholders and provide guidance and support to businesses operating in or from Mauritius to implement OECD RBC principles and standards, by:
Raising awareness of the specificities of the concept of RBC and seeking support of the business associations and large companies in Mauritius that have already developed initiatives relevant for RBC to progressively engage all stakeholders in the promotion of RBC. This could entail organising awareness-raising events (conferences, webinars), developing and delivering training programmes, elaborating promotional material, creating networks to share good practices, among other actions.
Communicating expectations regarding RBC to Mauritian businesses and businesses operating in or from Mauritius. This could include referring to RBC and the recommendations of the Guidelines in the National Code of Corporate Governance.
Promoting the use of the OECD Due Diligence Guidance and the Sector-specific Due Diligence Guidance with business associations and individual businesses. This is particularly important for the guidance relevant for Mauritius. It includes the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector and the three guides specific to the financial sector on RBC for institutional investors, Due Diligence for Corporate Lending and Securities Underwriting, and RBC Due Diligence for Project and Asset Finance Transactions. The future NCP, as well as the EDB and other government entities, such as the National Committee on Corporate Governance or the ICAC, could play a key role in that regard.
Providing reliable information, tools, and incentives to encourage the observance of RBC principles and standards by businesses operating in or from Mauritius. This could entail mainstreaming RBC into existing information dissemination mechanisms, tools, and incentives and/or designing new ones specifically for RBC, in cooperation with the future NCP. The EDB and the NCP could, for instance, create an information platform on RBC and the related tools and incentives.
Maintain an appropriate legal and regulatory framework in the areas covered by the Guidelines that is continuously implemented and effectively enforced, with a focus on current concerns regarding specific labour, environmental and corruption issues in Mauritius. This could imply, among others:
Ensuring, in relation to low-skilled migrant workers in Mauritius, that the labour legal and regulatory framework, or relevant policies and practices, encourage businesses operating in or from Mauritius to inter alia contribute to the elimination of all forms of forced or compulsory labour, provide a safe and healthy working environment, and maintain the highest standards of safety and health at work, and that these frameworks, policies and practices are implemented and enforced.
Within the environmental legal and regulatory framework and relevant policies and practices, encouraging enterprises operating in or from Mauritius to conduct their activities in a manner that protects the environment, avoids and addresses adverse environmental impacts and contributes to the wider goal of sustainable development. Enterprises should establish and maintain systems of environmental management that embed environmental impact assessments in broader due diligence and contribute to developing environmentally responsible and economically efficient public policy.
Encouraging, through the anti-corruption legal and regulatory framework or relevant policies, businesses operating in or from Mauritius to develop and adopt adequate internal controls, ethics and compliance programmes or measures for preventing, detecting, and addressing corruption, elaborated based on a risk assessment.
Promote coherence across government entities in Mauritius to enhance alignment between policies and practices relevant to RBC. Taking advantage of the fact that Mauritius is a small country with a relatively well-integrated public administration, the government could take measures to enhance coordination and cooperation between ministries and government entities that have competences in the areas covered by the Guidelines and in other relevant economic areas. This could be done through different types of coordination mechanisms, such as intergovernmental committees or overarching national plans or strategies on RBC and/or related topics, with a view to adopting a whole-of-government approach and progressively mainstreaming RBC in relevant policy areas and initiatives. As recognised by the Guidelines and encouraged by the Recommendation on the Role of Government, the NCP may support these efforts by the government to develop, implement, and foster the coherence of policies aimed at promoting RBC. Maurice Stratégie could also play a role by taking RBC into consideration in the context of its mission to shape policies for inclusive and sustainable economic development.
Promote RBC through trade and investment policies and consider integrating considerations of relevance to RBC in bilateral and multilateral agreements where appropriate. The different support services and incentives provided by the EDB could be used as a conduit to promote responsible business practices among local exporters and foreign investors. In addition, the inclusion of sustainability provisions and RBC clauses in the regional trade and investment agreements recently concluded by Mauritius constitutes a useful reference upon which the government could draw should it seek to further integrate such provisions and clauses in its network of trade and investment agreements. The revision of the Investment Promotion and Protection Agreement model represents a good opportunity in this regard.
Use public procurement as a strategic tool for promoting RBC in Mauritius and include RBC in public procurement policies. The government could seize the opportunity provided by the upcoming development of a sustainable public procurement framework in Mauritius to start integrating considerations of relevance for RBC, beyond corruption, in its public procurement policies and in the different phases of the procurement cycle.
Establish and publicly disclose clear expectations for SOEs to observe RBC principles and standards, together with mechanisms for their implementation. The government could build on the fact that most SOEs are familiar with the concept of CSR, have started disclosing non-financial information, and have adopted some policies and instruments of relevance for RBC, to incentivise them to observe RBC principles and standards based on a shared and structured RBC approach including due diligence processes aligned with the OECD RBC instruments and, in particular, OECD Due Diligence Guidance.
Establish an effectively functioning NCP to further the effectiveness of the OECD Guidelines. Following the adoption of the NCP Regulations, the government should see to the timely development of any other procedures guiding the operations of the NCP, including case-handling procedures. It should ensure that the NCP is equipped with sufficient resources to fulfil its mandates successfully and is able to support efforts towards RBC policy coherence across government. As the NCP takes up its work, it should pay particular attention to the meaningful engagement of representatives of all types of stakeholders. The government should consider fine-tuning the NCP regulations and develop procedural guidance documents that ensure that:
the NCP’s Advisory Panel’s upcoming operating rules ensure that appointment of the stakeholders takes place following meaningful consultation with the concerned groups, and that all stakeholder groups have equitable weight in the Advisory Panel’s decisions, to ensure accessibility, accountability, impartiality and equitability, as well as compatibility with the Guidelines.
all regulated aspects of the NCP’s institutional arrangements are clear to achieve transparency and, consequently, predictability with regards to the NCP’s operations.
Within six months of the adoption of the regulations to establish the NCP, develop and start implementing a promotional plan to fulfil the NCP’s mandate to promote RBC, the Guidelines and related OECD legal instruments. Promotional efforts should be targeted to different audiences and include all stakeholder groups. A promotional plan should include the following:
Preparation of a website providing easily accessible information about the NCP, RBC and related instruments.
Events introducing the NCP and the Guidelines to all main national stakeholder groups.
Basic promotional materials disseminating information about the NCP and the Guidelines.
Establish the NCP’s case-handling function within six months of adoption of the regulation to establish the NCP, paying particular attention to the perception of impartiality of the NCP’s Expert Panel and the predictability of the NCP’s case-handling, for example by:
Fine-tuning the role of the Advisory Panel in developing the case-handling procedures and ensuring that all types of stakeholders, including civil society, trade unions and business associations, are meaningfully involved in the development of these case-handling procedures.
Clarifying and strengthening the support provided by the NCP Secretariat to the Expert Panel to achieve the greatest possible consistency between cases.
Adopting strong case-handling procedures in a timely fashion and disseminating them for wide access by potentially interested parties.
Mauritius has adhered to, and ratified, the main international instruments existing in the principal areas covered by the Guidelines, such as human rights, labour rights, the protection of the environment or the fight against corruption (Table 7.1).
At the national level, Mauritius has not yet adopted overarching or cross-cutting policies on RBC or business and human rights but has developed some national plans on a few specific RBC issues, such as human rights and the environment. The National Human Rights Action Plan for 2012-2020 sought, among other objectives, to encourage and facilitate greater involvement of business in the promotion and protection of human rights (Government of Mauritius, 2012, p. 67[1]). A new National Human Rights Action Plan for 2023-2030 is reportedly under preparation and should be finalised by mid-2024. The Master Plan on the Environment for 2020-2030 contains various policies, strategies and recommendations that refer to the role of the private sector in relation to the protection of the environment and climate change and seeks to involve businesses in several of the actions that it foresees (Government of Mauritius, 2022[2]). Beyond this, the successive government programmes contain some policy actions to make progress towards the achievement of the SDGs, which can be relevant for RBC. For instance, the current national programme for 2020-2024, titled “Towards an Inclusive, High Income and Green Mauritius, Forging Ahead Together”, was adopted in 2020 and refers occasionally to some RBC-related issues such as human rights, gender equality, environmental protection, and climate change mitigation, as well as the fight against corruption and money laundering (Government of Mauritius, 2020[3]).
1. Mauritius has not ratified the International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families and the Convention for the Protection of All Persons from Enforced Disappearance.
In terms of specific legislation, regulations or policy frameworks pertaining directly to RBC or business and human rights, the National Code of Corporate Governance is the most relevant (Government of Mauritius, 2021[10]). The Financial Reporting Act (para. 75) requires every public interest entity, i.e. financial institutions but also any company with a turnover or assets exceeding a certain threshold, to adopt, and report on corporate governance in accordance with the Code (Government of Mauritius, 2004[11]). The Code refers to the concept of CSR1 and recommends that companies disclose CSR-related information (Government of Mauritius, 2016[12]). It defines CSR as “the concept whereby companies act to balance their own economic growth with the sustainable social and environmental development of the country”. It further adds that “a company performing highly in CSR is one that goes beyond compliance with the legal framework to actively pursue positive impacts on local communities and the environment”.
The Code lists CSR as one of the items on which it is recommended that company boards report, together with social and environmental issues, among others. Although the CSR definition does not encompass the adverse impacts that businesses may cause or contribute to people, planet and society, companies are encouraged to report their adverse environmental impacts: companies “should be actively involved in managing their activities in a way that minimises any negative impact on the environment”. On this basis, it recommends that boards “monitor and evaluate the environmental impact of their organisation’s activities and report their findings in the annual report”. It also recommends that companies adopt carbon reduction schemes and report on their actions to reduce carbon emissions (Government of Mauritius, 2016[12]).
The Code led to the launch by the National Committee on Corporate Governance of a “Corporate Governance Scorecard” in 2021 to provide guidance to businesses and allow them to assess their performance in relation to the implementation of the Code and other evolving issues, such as sustainability and climate change (Government of Mauritius, 2021[13]). To this effect, it contains a chapter titled “Relations with Shareholders/Stakeholders, Sustainability & Inclusiveness”, which includes key performance indicators relevant for RBC. For instance, under different indicators pertaining to sustainability and inclusiveness, businesses are encouraged to consider and assess their stakeholder engagement, the adverse impacts of their operations on vulnerable communities and their livelihoods, or whether they disclose how they prevent or repair adverse impacts on the environment and the measures taken to offset their carbon footprint (Government of Mauritius, 2021, p. 39[14]; Government of Mauritius, 2021[13]). The first edition of the Scorecard Assessment Report, published in 2021 with the participation of 21 companies, notes that this chapter is the one with the lowest score. The Report explains that this might be because the concepts of stakeholder engagement, sustainability and inclusiveness are rather new in Mauritius and that companies are at different stages in this regard. It indicates that “a number of companies are disclosing very little information or have not moved beyond the CSR agenda while others, but not many, are excellent in demonstrating how sustainability and inclusiveness is integrated into their strategy, reaching into their culture, business operations and decision making” (Government of Mauritius, 2022, p. 13[15]).
Beyond including CSR in the Corporate Governance Code, Mauritius has put in place a CSR tax to finance CSR funds (Government of Mauritius, 2022[16]). Companies share use these funds either to implement a CSR programme or to finance a CSO implementing a CSR programme in some priority areas defined by the government (Government of Mauritius, 2022[16]). As such, the CSR tax aims to use a portion of business resources to fund socio-economic development programmes, but it does not seek to prevent business-related adverse impacts. This approach, corresponding to philanthropy rather than RBC, has led to the creation of several CSR foundations by companies and business associations (Box 7.1).
The Income Tax Act requires companies incorporated in Mauritius (except certain forms of companies) to dedicate 2% of their yearly income to the establishment of CSR funds. These funds are to finance CSR programmes, which are defined in the Act as programmes “having as [their] objects the alleviation of poverty, the relief of sickness or disability, the advancement of education of vulnerable persons or the promotion of any other public object beneficial to the Mauritian community”.
Previously, companies were authorised to allocate the money gathered in these funds in accordance with their own CSR framework, but, due to concerns over the use of these funds and their efficiency to address issues on the ground, the rules have been modified. As of January 2019, companies can only use 25% of the funds to finance their own CSR programmes or finance a CSO implementing a CSR programme targeted to individuals, families, or vulnerable groups in one of the priority areas of intervention identified by the government. These areas are shown in Figure 7.1.
The other 75% of the funds must be remitted to the Mauritius Revenue Authority, which remits them to the National Social Inclusion Foundation (NSIF), the central body in charge of receiving and allocating these resources to CSOs. Its mission is to “empower and improve the wellbeing of people living in conditions of poverty and vulnerability through impactful and sustainable stakeholder partnerships”. For this purpose, the NSIF has defined four strategic goals, which include: (i) “ensur[ing] effectiveness of programmes and projects supported by the Foundation”; (ii) “promot[ing] stakeholder collaboration and coordination”; (iii) “empower[ring] NGOs to improve the impact and efficiency of their actions on the ground; and (iv) ‘build[ing] and uphold[ing] a principled, professional and service-driven organization culture and reputation”. The NSIF’s priority areas of intervention are the ones defined by the government in the Income Tax Act.
Source: Income Tax Act.
In order to allocate funds, the NSIF has developed assessment criteria for CSR projects through which it evaluates the relevance of a project with respect to its priority areas of intervention, its effectiveness in meeting the social outcome linked to the priority area, the expertise of the CSO to carry out the project, as well as the timeline and the costs of the project, and its contribution to achieving the SDGs in the long term. According to its last Annual Report published for 2019-2020, under the second general call for project proposals launched in 2018, the NSIF approved 283 CSR projects proposals from 206 CSOs, 231 of which were completed, 43 still ongoing and 9 terminated over the reporting period due to implementation challenges or non-compliance with the funding contract signed between the NSIF and the relevant CSO. The NSIF reportedly monitors the implementation of the projects and CSOs’ compliance with the funding contracts through a monitoring toolkit to collect information and data, as well as on-site visits, and provides mentoring support to CSOs that need it to help them address implementation, governance and/or financial management issues.
Other noteworthy initiatives relevant for RBC in Mauritius are the steps taken to promote sustainable finance. In 2021, the Bank of Mauritius issued a Guide for the issuance of sustainable bonds to develop a domestic sustainable bonds market and guarantee the integrity of the sustainable financing ecosystem. The Guide lays out the requirements and processes for structuring, issuing and licensing sustainable bonds (Bank of Mauritius, 2021[22]). To complement the Guide, the Financial Services Commission simultaneously published Guidelines for the issue of corporate and green bonds in Mauritius which set inter alia the requirements to be followed by issuers of green bonds in Mauritius (Financial Services Commission, 2021[23]). The Financial Services Commission also adopted a Code of Conduct, applicable to its licensees, that sets out nine guiding principles, including a principle pursuant to which licensees must manage their business in a responsible and sustainable manner and with adequate controls (Financial Services Commission, 2015[24]).
Stakeholders’ awareness of RBC in Mauritius varies. Despite a nascent recognition of the relevance of responsible business practices and the need to address RBC-related issues, in general, local businesses and civil society appear to have limited knowledge of RBC and risk-based due diligence.
That said, several business associations and large companies seem to have a relatively good understanding in general of the importance of the issues covered by the Guidelines. They have also developed initiatives relevant for RBC in the context of their engagement towards sustainability. Business Mauritius, for instance, which gathers more than 1200 local businesses, promotes sustainable development and responsible business practices through various projects, such as the National Business Roadmap or SigneNatir. The National Business Roadmap, which aims to set the underlying criteria for business development in Mauritius with concrete recommendations, focuses on several issues related to RBC, such as the protection of natural resources, human capital, and environmental vulnerability (Business Mauritius, 2019[25]). Likewise, the SigneNatir initiative consists of guidelines for businesses in five areas pertaining to sustainable development (energy transition, biodiversity, vibrant communities, inclusive development, and circular economy). It is built upon five key commitments and its guidelines propose 30 voluntary actions for businesses associated to performance indicators (SigneNatir, n.d.[26]).
Since 2020, the UN Global Compact Network for Mauritius and the Indian Ocean, which covers Mauritius, Madagascar, Seychelles and Comoros, seeks to advance the 2030 Agenda for Sustainable Development by helping its 43 members to align their strategies and activities with the ten principles of the Global Compact and the SDGs (UN Global Compact, n.d.[27]). Another noteworthy initiative is a course proposed by Mauritius Finance, an industry association for the financial services sector, to train financial practitioners on sustainable and responsible investment (Mauritius Finance, n.d.[28]). Similarly, the Mauritius Institute of Directors offers, within its learning and development catalogue, several relevant modules on risk and sustainable strategy, including a workshop on Environmental, Social and Governance (ESG) and the future of sustainability for business (Mauritius Institute of Directors, 2021, pp. 40-53[29]). In addition, the Mauritius Chamber of Commerce and Industry organised in September 2023, together with the government and the Commonwealth Secretariat, a webinar to help businesses promote and protect human rights in their activities based on the UNGPs (The Commonwealth, 2023[30]). A similar training had been organised by the government and the Commonwealth Secretariat in May 2022 for representatives of the government, business and other stakeholders (The Commonwealth, 2022[31]).
Civil society in Mauritius is also active in areas relevant for RBC. Trade unions, for example, have developed several initiatives over recent years to address specific RBC issues, notably the protection of low-skilled migrant workers. The Confédération des Travailleurs des Secteurs Publics et Privés (CTSP) has sought to promote migrant workers’ rights through different actions, including partnering with the private sector. CSOs have mainly focused on the delivery of concrete CSR projects developed with a philanthropical approach for the priority areas of intervention defined by the government in the context of the CSR tax. Advocacy around promotion of responsible business practices appears more limited among Mauritian CSOs and, in general, there seems to be room for further building their understanding of and engagement on RBC, notably regarding their role in implementing projects funded through CSR funds. For instance, the Mauritius Council of Social Service – the national platform of CSOs – has undertaken activities in relation to RBC-related issues, such as the protection of the environment and gender, but with no engagement or consideration of the role of the private sector (Mauritius Council of Social Service, n.d.[32]). One CSO that appears to have activities directly relevant for RBC is Transparency Mauritius, which promotes integrity and combatting corruption in national and international business transactions, as its Strategy for 2021-2023 foresees to engage closely with the private sector (Transparency Mauritius, 2020[33]; Transparency Mauritius, 2021[34]).
Creating an enabling environment for businesses to act responsibly entails putting in place and maintaining an appropriate legal and regulatory framework in the areas covered by the Guidelines and other RBC principles and standards as applicable, including with respect to human rights, labour rights, the environment and anti-corruption. In addition, to consolidate this enabling environment, it is equally important to deploy the resources and capacities to continuously implement and effectively enforce the laws, regulations, and policies comprised in this framework.
Mauritius is reported to have developed a robust framework in most of the areas covered by the Guidelines.2 It has adhered to and ratified the main international instruments existing in the areas covered by the Guidelines (see Section 2.2). It is notably a party to seven out of the nine core human rights instruments and five of the seven optional protocols and has ratified a certain number of regional human rights instruments, including the African Charter on Human and Peoples’ Rights and its two protocols (Government of Mauritius, n.d.[35]; OHCHR, n.d.[36]). Likewise, it is a party to all ten ILO Fundamental Conventions, two out of the four ILO Governance Conventions, and 40 out of the 177 ILO Technical Conventions (ILO, n.d.[37]). It has also ratified the Paris Agreement, the UNFCCC, the Convention on Biodiversity, in addition to several other multilateral environmental agreements (United Nations, n.d.[7]; United Nations, n.d.[8]; Government of Mauritius, n.d.[38]; United Nations, n.d.[6]). Furthermore, Mauritius is a signatory to the UN Convention Against Corruption, the African Union Convention on Preventing and Combating Corruption, and the Southern African Development Community Protocol Against Corruption (United Nations, n.d.[9]; African Union, 2023[39]; Southern African Development Community, 2001[40]).
At the national level, Mauritius has put in place a legal and regulatory framework to protect human rights, guarantee the respect of labour rights, protect the environment, and fight against corruption, as well as specific policies in these different areas (Table 7.2).
Notes:
1. The Equal Opportunities Commission specifies that, although these guidelines are not binding, they can be used in the context of legal proceedings brought under the Equal Opportunities Act as evidence. See Government of Mauritius (n.d.), Website: Equal Opportunity Policy, https://eoc.govmu.org/eoc/?page_id=1359.
2. According to information provided by the government during the adherence review process, two meetings of the Inter-ministerial Council on Climate Change were organised since its creation, which led to the endorsement of key government document related to climate change, such as Mauritius’Update of the Nationally Determined Contribution and its National Position for COP 27.
3. According to information provided by the government during the adherence review process, since its creation, the Climate Change Committee has met on several occasions to coordinate among main relevant actors and assess progress made on the implementation of adaptation and mitigation projects.
4. The disclosure requirements contained in the Guideline on Climate-related and Environmental Financial Risk Management of the Bank of Mauritius will come into force on 31 December 2023. Beyond these requirements for the financial sector, it has been reported that, for the time being, there is no general climate-related disclosure requirements for businesses in Mauritius. See Government of Mauritius (2022), Guideline on Climate-related and Environmental Financial Risk Management, para. 23, https://www.bom.mu/sites/default/files/guideline_on_climate-related_and_environmental_financial_risk_management_01.04.2022.pdf.
Sources: (Government of Mauritius, 1968[41]; Government of Mauritius, 1998[42]; Government of Mauritius, 2008[43]; Government of Mauritius, 2012[1]; Government of Mauritius, 2023[44]; Government of Mauritius, 2022[45]); (Government of Mauritius, 2008[43]; Government of Mauritius, 2013[46]; Government of Mauritius, 2019[47]; Government of Mauritius, 2008[48]; Government of Mauritius, 2005[49]; Government of Mauritius, 2019[50]); (Government of Mauritius, 2002[51]; Government of Mauritius, 2020[52]; Government of Mauritius, 2023[53]); (Government of Mauritius, 2002[54]; Governnment of Mauritius, n.d.[55]; Government of Mauritius, 2002[56]; Government of Mauritius, 2015[57]; ICAC, 2009[58]; ICAC, 2020[59]; ICAC, 2020[60]; Government of Mauritius, 2022[61]; Government of Mauritius, 2023[62]; ICAC, 2024[63]).
Some aspects of the legal and regulatory framework do not seem fully appropriate or continuously implemented and effectively enforced, however, which may give rise to RBC issues in certain areas covered by the Guidelines. The subsections below focus on some specific questions in given areas of the Guidelines that have appeared and were raised during the adherence review.
The Guidelines promote the observance by companies of the international labour standards developed by the ILO, notably the fundamental principles and rights at work contained in the ILO Declaration on Fundamental Principles and Rights at Work. Chapter V on “Employment and Industrial Relations” of the Guidelines recommends that companies respect workers’ right to freedom of association and collective bargaining, contribute to the effective abolition of child labour and the elimination of all forms of forced or compulsory labour, be guided by the principle of equality of opportunity and non-discrimination in employment and occupation, and promote a safe and healthy working environment. It also calls on companies to provide adequate information to workers on company performance, to promote consultation and cooperation between employers and workers, and to maintain the highest standards of safety and health at work, among other recommendations.
As noted above, the labour legal framework incorporates the fundamental principles and rights at work, but some labour issues have been reported to exist, particularly with respect to the rights of migrant workers, who are increasingly employed by companies facing workforce shortages. According to government data, in 2022, 22 400 male foreign workers and 5 900 female workers were employed in Mauritius, representing around 5% of total employment (Statistics Mauritius, 2023[64]). Estimates from trade unions indicate that this percentage could be higher, with approximately 50 000 migrants estimated to be working in the country (IndustriALL Global Union, 2021[65]). Most of them are low-skilled workers from Bangladesh, India and Madagascar, and to a lesser extent from Nepal and Sri Lanka (Anti-slavery international, 2021[66]; Government of Mauritius, 2020, p. 7[67]). They are mainly employed in the construction and textiles and garment sectors (World Bank, 2021, pp. 36-38[68]; Government of Mauritius, 2020, p. 7[67]). To work in Mauritius, these low-skilled migrant workers must obtain a “work permit” delivered by the Ministry of Labour, Human Resource Development and Training (Ministry of Labour) (Government of Mauritius, 1973[69]). The “work permit” is different from the “occupation permit” that is delivered, through the EDB, by the Director-General of Immigration to expatriates earning a salary above a certain threshold (Government of Mauritius, 2022[70]). Reports from CSOs and trade unions over recent years indicate that the rights of the migrant workers employed under the “work permit” regime are not always fully guaranteed. Risks of adverse impacts on their rights are related to issues such as debt bondage, confiscation and retention of documents (including passports), long working hours, inadequate lodging conditions, low wages, or non-payment of wages (Anti-slavery international, 2021[66]; IndustriALL Global Union, 2019[71]; Business & Human Rights Resource Centre, 2019[72]).
The extent of these issues was raised in the 2018 report of the UN Working Group on the third cycle of Universal Periodic Review of Mauritius, which included several recommendations for Mauritius to take measures to protect the rights of migrant workers and, in particular, the partnerships between the government, civil society and the private sector to eliminate forced and bonded labour from supply chains (UN Working Group on the Universal Periodic Review, 2019[73]). Ratification of the International Convention on the Protection of the Rights of all Migrant Workers and Members of their Families was also recommended (UN Working Group on the Universal Periodic Review, 2019[73]). Despite these recommendations, this Convention is still among the two UN core fundamental human rights instruments that have not been signed by Mauritius (OHCHR, n.d.[36]).
Mauritius has reportedly taken measures to enhance the protection of migrant workers. According to its submission regarding the UN General Assembly Resolution A/RES/74/148 on the Protection of Migrants and its National Voluntary Review regarding the Implementation of the Global Compact for Safe, Orderly and Regular Migration, these measures include, among others: the creation of a Special Migrant Workers Unit and an Employees’ Lodging Accommodation Unit in the Ministry of Labour to enhance enforcement through a higher number of inspections and the possibility to file complaints; the signature of bilateral labour migration agreements and Memoranda of Understanding with certain countries of origin; the regulation of local recruitment agencies; and the overall increase of staff and resources dedicated to migrant workers issues (Government of Mauritius, 2020, pp. 3, 6-7, 12-14[67]; Government of Mauritius, 2021, pp. 10-12[74]). Nevertheless, concerns still exist regarding the adequacy of the legal and regulatory framework applicable to low-skilled migrant workers and the efficiency of these measures. Recent initiatives by stakeholders, including businesses, and international organisations have been developed to help fill these gaps in practice (Table 7.2).
In 2019, the CTSP and Anti-slavery International – with the support of IndustriALL Global Union and the brand ASOS, which sources garments from several local suppliers employing migrant workers – opened the Migrant Resource Centre (MRC) in Mauritius. The MRC’s goal is to protect migrant workers from violations of their rights, on an individual and collective basis. It is operated by the local trade union CTSP, which provides information and advice in different languages to foreign workers on their rights through awareness-raising activities and social events. The MRC also accompanies and supports migrant workers in cases of labour disputes to facilitate their access to remedy. It is reported that the grievances brought before the MRC to date include issues such as: non-payment of wages, early termination of contract, repatriation, bad living conditions in lodging accommodations, document retention, payment of recruitment fees and debt bondage, and limitations on freedom of movement.
In addition, in 2022, the CSTP, together with the Bangladeshi CSO OKUP, Anti-Slavery International, IndustriALL Global Union, and ASOS, launched an application to promote migrant workers’ rights. The application, which is titled “Just Good Work Mauritius”, is available in English, Bangla and Malagasy. It provides information inter alia on life in Mauritius, employment rights, wages and benefits, working conditions, and health and safety. The application also includes the contact details of migrant workers support organisations and contains an interface that allows workers to directly report issues to the MRC.
In 2023, the Mauritius Export Association (MEXA) and the International Organisation for Migration (IOM) published the Code of Conduct for the Recruitment and Employment of Migrant Workers in Mauritius. This Code is addressed to employers in export-oriented industries in Mauritius to help companies in these industries align their policies and practices with international labour and RBC principles and standards and to promote sustainable business development. More precisely, the goal of the Code is to enhance the management of business-related adverse impacts on human rights by providing guidance to companies regarding the elaboration of policies and processes aimed at ensuring fair and ethical recruitment and employment practices. The Code is structured around two main components:
operational standards to manage potential human rights risks related to the recruitment and employment of migrant workers, including, among others, human rights due diligence and risk management, remediation, stakeholder engagement, transparency, and accountability; and
core standards, corresponding to the human rights and labour standards that should be followed during the different stages of the migration process and that include inter alia no forced labour and trafficking in persons, equal treatment and opportunity, safe, decent and respectful work environment, freedom of movement, freedom of association and collective bargaining.
The Code is accompanied by a certification system and an improvement programme to verify and enhance compliance. Companies can obtain recognition for the implementation of the Code’s standards, with two different levels of certification based on corresponding criteria: (i) compliant and (ii) leader. To obtain the certification, companies should disclose on an annual basis the actions or activities carried out to comply with the minimum requirements of the Code and/or make progress towards improvement options, with supporting data and evidence.
The Guidelines underline that companies play a key role in advancing sustainable economies and can contribute to addressing environmental challenges. Pursuant to Chapter VI on the “Environment”, companies should conduct their activities in a manner that contributes to sustainable development, takes due account of the need to protect the environment, and avoids and addresses environmental impacts, such as: climate change; biodiversity loss; degradation of land, marine and freshwater ecosystems; deforestation; air, water and soil pollution; and mismanagement of waste, including hazardous substances. This entails, among others, establishing and maintaining a system of environmental management associated with their operations, products, and services, including risk-based due diligence for environmental impacts, and continually seeking to improve environmental performance. It also implies that companies maintain contingency plans for preventing, mitigating, and controlling serious environmental and health damage from their operations. In addition, the Chapter recommends that companies engage meaningfully with stakeholders affected by adverse environmental impacts associated with their operations, products, and services and provide adequate education and training to workers in environmental, health and safety matters, as well as the prevention of environmental accidents.
As a small island located in the Indian ocean, Mauritius is particularly exposed to environmental risks and the consequences of climate change. Stronger cyclones, flash floods, rising sea levels, coastal degradation, beach erosion, salinisation, coral bleaching, and a rapidly changing climate, are among the effects that are already present in the country, whose greenhouse gas (GHG) emissions only represent 0.01% of global GHG emissions (Government of Mauritius, 2016[79]; United Nations, 2022, pp. 15-16[80]; Government of Mauritius, 2021, p. 3[81]). In 2021, Mauritius ranked 51 out of 181 countries in the World Risk Index, with a very high score for exposure to natural catastrophes (Bündnis Entwicklung Hilft, 2021[82]). At the same time, economic development over the last decades has put increased pressure on the environment (UNEP, 2023[83]). The key sectors of the Mauritian economy – manufacturing, agriculture, and tourism – are all sectors that tend to generate adverse environmental impacts.
For instance, in relation to the textile industry, Mauritius indicated in its submission for the report of the UN Special Rapporteur on toxics and human rights that the discharge of wastewater into rivers or the sea by textile companies leads to unhealthy levels of pollution and high risks of exposure to toxic substances (Government of Mauritius, n.d., p. 15[84]). With respect to agriculture, between 2021 and 2022, imports of pesticides increased by 31.8% and, in 2022, Mauritius ranked 151 out of 180 countries in the agriculture category of the Yale Environmental Performance Index, with a score reflecting a high use of fertilisers and pesticides that can threaten ecosystem vitality (Statistics Mauritius, 2023[85]; Yale Center for Environmental Law & Policy, 2022[86]). In this regard, the UN Special Rapporteur on the implications for human rights of the environmentally sound management and disposal of hazardous substances and wastes noted in a 2022 report on his visit to Mauritius that the intense use of pesticides during the last decades raises serious concerns in terms of environmental and health impacts and signalled the need for adequate oversight of large corporate agricultural practices (United Nations, 2022, pp. 14-15, 17[80]).
As regards tourism, the 111 hotels and 32 157 beds present on the island in 2021 contribute to higher levels of energy and water consumption, waste generation, and greenhouse gas emissions, and are linked to loss of biodiversity and ecosystems degradation (Government of Mauritius, 2021, p. 1[87]; UNEP, 2019, pp. 8-9[88]; United Nations, 2022, pp. 8-9[80]). In its submission for the report of the UN Special Rapporteur on toxics and human rights, Mauritius indicated that the pollution of the marine environment by the hotel industry is causing damage to marine life and species, in particular coral reefs (Government of Mauritius, n.d., p. 15[84]). In recent years, environmental disasters related to business activity have also underlined the fragility and the environmental risks to which Mauritian ecosystems are exposed. For instance, the oil spill generated by the shipwreck of a Japanese bulk carrier in 2020, which received large media coverage, contributed to public awareness and mobilisation and triggered calls for strengthened environmental action and contingency preparedness (United Nations, 2022, pp. 4-8[80]; Financial Times, 2022[89]).
The environmental legal and regulatory framework seeks to address these risks. The Environmental Protection Act provides that certain types of projects entailing environmental risks cannot be started without a public environmental report (PER) or an Environmental Impact Assessment (EIA).3 It was modified in 2020, following the enactment of the Climate Change Act, to consider the effects from climate change on these types of projects, as well as GHG emissions resulting from them. The projects subject to a PER or EIA notably include the textile industry, the manufacture of different types of products, the creation of bathing areas, golf courses, hotel or integrated resort schemes, land clearing and development, as well as sugar factories or refineries (Government of Mauritius, 2002[51]). In 2022, 34 EIA licences were granted and ten PER approvals issued, including ten for projects related to the tourism sector and seven for industrial development (Statistics Mauritius, 2023, p. 7[85]). To obtain a PER approval or an EIA licence, applicants must, among other requirements, provide information necessary to identify and assess the effects that the project is likely to have on the environment, people and society and detail the measures foreseen to avoid, reduce and, where possible, remedy any significant effect on the environment. In addition, in the case of an EIA licence, the report must include data necessary to identify and assess the effects that climate change may have on the project and the measures foreseen in order to mitigate these adverse effects, as well as information on eco-friendly practices to promote sustainable development (such as waste minimisation, energy efficiency, water management, etc.).
Some of the rules governing PERs and EIAs are distinct when the application is submitted through the EDB. For instance, the time limit for the submission of public comments on an EIA may not be extended when the application is made through the EDB (Government of Mauritius, 2002[51]).4 This has led civil society to raise concerns during the adherence review process, arguing that, on certain occasions, the PER and EIA process might be relaxed to ease and accelerate the realisation of investment projects supported by the EDB. These concerns are reinforced by the fact that long-term strategic planning has not received sufficient attention in Mauritius. It does not have an overarching long-term strategy for sustainable development, nor a sustainable development framework, based on a whole-of-government approach, and which considers the role of the private sector and involves businesses in the management of sustainability and climate-related challenges.5 The creation of Maurice Stratégie in 2023 is a welcome development, as the mandate of this new government entity includes research and analysis and visioning to shape policies for inclusive and sustainable economic development (Government of Mauritius, n.d.[90]).
The Guidelines emphasise that, alongside government efforts, the private sector has a key role to play in preventing and detecting corruption. According to Chapter VII on “Combating Bribery and other Forms of Corruption”, companies should not engage in any act of corruption, including offering, promising, or giving, as well as requesting, agreeing to or accepting, any undue pecuniary or other advantage to or from public officials or persons or entities with which an enterprise has a business relationship or to or from their relatives or associates. For this purpose, the Guidelines call on companies inter alia to develop and adopt adequate internal controls, ethics, and compliance programmes, or measures for adequately preventing, detecting, and addressing bribery and other forms of corruption and they specify that the latter should include risk-based due diligence.
Although Mauritius has made significant strides, including very recently during the finalisation of the present Review, to combat corruption (Box 7.3), some challenges persist in this regard, as shown by recent corruption scandals and fluctuations in its ranking in international indices on corruption over recent years. For instance, its ranking in Transparency International’s Corruption Perceptions Index has been decreasing since 2012 (Transparency International, n.d.[91]). Between 2022 and 2021, Mauritius fell from the 54th to the 57th rank in this index (Transparency International, n.d.[91]). A similar trend can be observed in the TRACE Bribery Risk Matrix Report, which measures business bribery risks worldwide. Whereas in 2021 Mauritius ranked 43 out of 194 countries, in 2022 it fell to the 73rd position, with a total risk score of 45, which corresponds to a medium level of business bribery risks (TRACE, 2022[92]; TRACE, 2022[93]; TRACE, 2021[94]). Citizen-based surveys reflect the existence of these challenges. According to the Global Corruption Barometer for Africa, 61% of persons interviewed in 2019 considered that the level of corruption had been increasing over the last year and 62% that the government was not acting properly to tackle corruption (Transparency International, 2019, p. 44[95]). In a similar vein, in a survey carried out in 2020 by Kantar, 65% of the population interviewed reported considering the level of corruption to be either high or very high (Kantar, 2020, p. 7[96]). In the 2022 edition of the Afrobarometer, 72% of the respondents indicated that the level of corruption had increased over the past year (Afrobarometer, 2022, p. 50[97]).
At the same time, Mauritius has taken unprecedented measures on matters that contribute to the fight against corruption, i.e. anti-money laundering and counter financing of terrorism (FATF, n.d.[98]). After its listing on the Financial Action Task Force (FATF)’s “grey list” of jurisdictions under increased monitoring in February 2020 due to some technical deficiencies in the compliance with the FATF Recommendations on combating money laundering and the financing of terrorism and proliferation, the country made a high-level political commitment and took a series of actions to address these deficiencies, including reforming its legal framework (FATF, 2020[99]). As a result of these measures and enhanced cooperation between government entities and the private sector, it was removed from the “grey list” in October 2021 (FATF, 2021[100]; FATF, 2021[101]; Government of Mauritius, 2021[102]).
The challenges related to corruption may have been partly linked to the fact that, until recently, the legal framework to fight corruption was mostly focused on the public sector and that few policies and actions had been developed to involve the private sector in preventing and detecting corruption. Until its latest amendment in 2022, the Prevention of Corruption Act (POCA) – which has been recently repealed following the enactment of the FCCA at the end of March 2024 – did not seem to address private sector corruption. No corporate liability for corrupt acts was foreseen, as the associated sanctions mainly consisted of prison terms. This was changed in 2022 with the introduction of a specific article providing that any legal person, including a company, that commits one of the corruption offences foreseen in the POCA, which included active foreign bribery, could be subject to a fine limited to a certain amount.
In addition, although the POCA contained a section on the protection of witnesses in the context of the proceedings of the ICAC (Part V, art. 49), the legal framework did not provide comprehensive protection from all types of retaliation for corporate employees who report suspected acts of corruption, as shown by the submission by Transparency Mauritius of a proposal for a Whistleblower’s Protection Act (Transparency Mauritius, 2023[103]). Moreover, at the time of writing, no specific policy or strategy focusing on, or addressing, the role of the private sector in combatting corruption or whistleblower protection for corporate employees seemed to have been developed to complete the legal framework. Likewise, the ICAC’s initiatives were principally focused on the public sector. Beyond the establishment of the Public-Private Platform Against Corruption in 20136 and the organisation of events and trainings involving business representatives,7 the Commission’s actions towards the private sector seemed to be Iimited (ICAC, n.d.[104]; ICAC, 2022[105]). For instance, the ICAC did not develop manuals or guides to encourage companies to adopt internal controls, ethics, and compliance programmes, or measures for preventing, detecting, and addressing corruption.
This situation is in the process of changing since, as mentioned above, during the finalisation of the present Review, Mauritius conducted a major reform of its legal and institutional framework to combat financial crimes, including corruption and foreign bribery (Table 7.2). The new FCCA, which seeks to enhance alignment with relevant international instruments and good practices, considerably modifies the Mauritian legislation and institutional settings on corruption-related aspects (Box 7.3).
The Financial Crimes Commission Act (the FCCA), which entered into force on 29 March 2024, establishes a new legal framework to fight against financial crimes covering corruption offences. This Act repeals inter alia the Prevention of Corruption Act (POCA) and gathers distinct sets of provisions in a single Act. With respect to corruption, the FCCA defines several offences and the corresponding sanctions. This notably includes bribery by, or of, foreign public official and corruption in private entities. A noteworthy aspect of the FCCA is that it contains a specific subsection on the “obligations and liability of legal persons”. The Act provides that legal persons shall put in place adequate procedures to prevent them or any person acting on their behalf from committing an offence, failing which they shall commit an offence and be liable to a fine. It specifies that a legal person shall be guilty of the offences foreseen in the Act, including corruption ones, and be liable to a fine limited to a certain amount if “any of its directors, senior managers or any other persons involved in its management, or any of its officers, agents or representatives having authority to act on its behalf, commits an offence […] for the benefit of the legal person”. The legal person can use as a defence the fact of having put in place adequate procedures to prevent the commission of these offences. Moreover, the FCCA contains a section on whistleblower protection pursuant to which the information and identity of persons reporting suspected offences shall be kept confidential.
Besides modifying the legal framework, the FCCA reforms the institutional framework to fight against financial crimes, with the establishment of the Financial Crimes Commission (the FCC). The FCC takes over the functions of the Independent Commission Against Corruption (ICAC), among other government entities. It is in charge of preventing, detecting, investigating, and prosecuting financial crimes, including corruption offences, as well as fraud offences, money laundering offences, and offences related to the financing of drug dealing, among others. With respect to prevention in the private sector, the FCCA indicates that the FCC may issue guidelines for legal persons on the adequate procedures that they shall put in place to prevent them or any person acting on their behalf to commit an offence. In the same line, in relation to whistleblower protection, the FCCA provides that the FCC shall develop a policy and procedures to protect and reward whistleblowers in accordance with best practices and international guidelines.
To enhance cooperation and collaboration with the private sector, the FCCA also foresees the creation of a Public-Private Partnership Task Force including private sector representatives. The main functions of this Task Force are to develop and promote cooperation between the public and private sector to combat financial crimes and to enhance collaboration and sharing of information with a view to assisting the FCC in the investigation and prosecution of such crimes.
Beyond putting in place and maintaining an appropriate legal and regulatory framework in the areas covered by the Guidelines, resorting to other relevant policy areas that can facilitate RBC is also key to build an enabling environment for responsible business practices. This entails either encouraging RBC across relevant policies, such as trade and investment, or leading by example and taking measures to promote and exemplify RBC in the government’s role as economic actor and in its commercial activities, as procurer of goods, services and works, and as owner of enterprises. Ample opportunities exist in Mauritius to use other policy areas to encourage and exemplify RBC.
The Recommendation on the Role of Government recommends that governments encourage RBC across relevant policy areas by promoting responsible business practices through trade and investment policies, as well as bilateral and multilateral agreements.
Trade and investment policies play a key role in Mauritius, as exports and investments have been key drivers of its development and growth since independence. The role of the EDB is described in Chapter 5.
An overview of the different services and incentives offered by the EDB to local exporters and foreign investors in Mauritius suggests that, to date, detailed considerations of relevance for RBC have not yet been integrated in trade and investment promotion and facilitation policies. In general, the adoption of responsible business practices does not appear among the eligibility criteria to benefit from incentives under the different support schemes for exporters. Similarly, while the Investor Guide refers to the labour and environmental legal framework, it does not mention the importance of observing RBC principles and standards while investing in Mauritius. This is most likely linked to the fact that, according to information provided by the government during the adherence review process, the EDB has not yet adopted an overarching sustainability approach for its trade and investment facilitation and promotion policies.
For the time being, sustainability considerations may be integrated, but on an occasional basis, where relevant for a given sector or through specific initiatives. With respect to the real estate sector, for instance, the Property Development Scheme requires that a social impact assessment be carried out to identify the impact of the proposed development on the neighbouring communities (Government of Mauritius, 2022[106]). A noteworthy specific initiative is the recent launch, with the support of UNDP, of an “SDG Investor Map” for Mauritius, which identifies 17 investment opportunities areas across six priority sectors for private investors that are aligned with and can contribute to advance the SDGs (UNDP, n.d.[107]). These are welcome developments on which Mauritius can build. The fact that it seeks to expand its exports of high-end and luxury products and to consolidate its position as a “great place to invest, work, live and retire” makes it highly relevant for the government to start promoting responsible business practices through trade and investment promotion and facilitation policies.
Trade and investment agreements have also been a key aspect of Mauritius’ development and growth strategy in the last decades. Since independence, it has concluded a number of these agreements which are described in Chapter 4 (Government of Mauritius, n.d.[108]; Government of Mauritius, n.d.[109]). A general review of the text of these agreements indicates that some of them integrate considerations of relevance for RBC in provisions that deal, directly or indirectly, with areas covered by the Guidelines, such as respect for human rights, the promotion of labour standards, the protection of the environment, or the fight against corruption and which reflect the signatories’ commitments in relation thereto (hereinafter called “sustainability provisions”). This is mostly the case of the recent regional trade and investment agreements to which Mauritius is a party. None of its bilateral trade agreements contain such provisions, except for short hortatory references in preambles.8 The same is true of its BITs, with the exception that a few BITs also contain some sustainability provisions that can contribute to reinforcing the signatories’ legal and policy frameworks in the areas covered by the Guidelines, notably by preserving their policy space to adopt new laws and policies in these areas without legal risks.9
At the regional level, sustainability provisions are mostly found in investment agreements.10 The SADC Protocol on Finance and Investment contains several sustainability provisions and, notably, an article aimed at preserving the parties’ right to regulate in relation to environmental concerns.11 Going further, the COMESA Common Investment Area (CCIA) includes an entire part dedicated to “investor and investment obligations”, with various sustainability provisions addressing environmental, social and corruption issues.12 For instance, the article on “environmental protection and social impact assessment” provides that investors shall comply with environmental and social assessment criteria and processes applicable to their investments and that such assessments shall include the potential human rights impacts of the investment.13 The CCIA also specifies that, in case of breach of its obligations by the investor, the host State can initiate a proceeding against the investment before local courts. Likewise, according to information publicly available at the time of writing,14 the AfCFTA Investment Protocol contains a chapter on sustainable development with several sustainability provisions, including an article reaffirming the State’s right to regulate to respond to challenges linked to pandemics and climate change (Danish et al., 2023[110]). The Protocol also reportedly includes provisions aimed at rebalancing investors’ rights and obligations and, notably, an article allowing host States to deny the investor protection in case of breach of obligations. These obligations include complying with high standards of business ethics, respecting human rights and labour standards, protecting the environment, and refraining to engage in corrupt practices (Brouwer, 2023[111]).
Beyond sustainability provisions, the trade and investment agreements signed by Mauritius to date do not seem to include clauses through which the signatories commit to encourage businesses to observe internationally recognised RBC principles and standards (hereinafter called “RBC clauses”). This might change in the future in light of emerging regional trends and ongoing negotiations. The integration of RBC clauses may gain importance in the networks of African countries’ investment agreements following the example of the CCIA and the AfCFTA Investment Protocol (Box 7.4).
Moreover, the deepening negotiations regarding the Interim Economic Partnership Agreement between the Eastern and Southern African States and the EU, which are currently underway, could also shape the way for further integration of considerations of relevance to RBC in their network of trade agreements since they include discussions on a trade and sustainable development chapter that contains sustainability provisions and an RBC clause (European Commission, 2023[112]).15
All these developments are relevant examples on which Mauritius could build to promote responsible business practices through its trade and investment agreements. The revision of the Mauritian Investment Promotion and Protection Agreement model, which is currently ongoing, represents a good opportunity to start doing so in relation to investment agreements.
The Revised Investment Agreement for the COMESA Common Investment Area (CCIA) contains a clause titled “business ethics and human rights”, which provides that investors and their investments shall observe the UN Guiding Principles on Business and Human Rights; support and respect the protection of internationally proclaimed human rights; ensure that they are not complicit in human rights abuses; and eliminate all forms of forced and compulsory labour, among others. In relation to adverse human rights impacts, the clause further specifies that, where it is necessary to prioritise, investors should first seek to prevent and mitigate those impacts that are most severe or where delayed response would make them irremediable.1 The CCIA also contains a clause titled “corporate social responsibility” pursuant to which investors and their investments should inter alia act in accordance with fair business, marketing and advertising practices when dealing with consumers and should ensure the safety and quality of goods and services they provide.2
According to information publicly available at the time of writing, the AfCFTA Investment Protocol also includes an RBC clause, which is structured in two parts. On the one hand, the clause reportedly contains a series of non-binding CSR principles and standards that investors and their investments should strive to respect. On the other, through this clause, States commit to encourage investors operating on their territory or subject to their jurisdiction to integrate in their internal policies internationally recognised CSR principles and standards.3 In addition, the Protocol also includes a clause stating that the signatories can introduce incentives to encourage investors’ responsible business conduct.4
Notes:
1. Revised Investment Agreement for the COMESA Common Investment Area, Art. 29 “Business Ethics and Human Rights”.
2. Revised Investment Agreement for the COMESA Common Investment Area, Art. 30 “Corporate Social Responsibility”.
3. Investment Protocol of the AfCFTA, Art. 38 “Corporate Social Responsibility”.
4. Investment Protocol of the AfCFTA, Art. 8 “Incentives for Sustainable Investments”.
Sources: ((n.a.), 2018[113]; Brouwer, 2023[111]).
According to the Recommendation on the Role of Government, using public procurement as a strategic tool for RBC and including RBC in procurement policies, as well as promoting due diligence for RBC in public procurement, is a way for governments to lead by example and take measures to promote and exemplify RBC.
In Mauritius, the legal and regulatory framework applicable to public procurement is comprised of several elements. The Public Procurement Act (PPA), which has been elaborated based on the UNCITRAL Model Law on Procurement of Goods, Construction and Services, is the main piece of legislation (Government of Mauritius, 2006[114]; ADB, 2022[115]). It is accompanied by the Public Procurement Regulations (PPR) and additional regulations on specific issues (Government of Mauritius, 2008[116]). An important number of directives and circulars, as well as general conditions of contract and standard bidding documents, complete this framework (Government of Mauritius, n.d.[117]; n.d.[118]; n.d.[119]; n.d.[120]). The PPA creates the Procurement Policy Office (PPO), in charge of procurement policymaking, and the Central Procurement Board, responsible inter alia for approving major procurement contracts. It also further defines procurement methods and lays down the rules governing the public procurement cycle (bidding process and procurement contracts). The PPR specifies some of the aspects of the public procurement regime laid down in the PPA, particularly with respect to the different procurement methods and the bidding process (Government of Mauritius, 2008[116]).
This legal and regulatory framework includes provisions to prevent and combat corruption in procurement. The PPA contains a section on “procurement integrity” with several clauses on anti-corruption. For instance, the provision on the “conduct of bidders and suppliers” specifies that they shall not engage in corrupt practices to influence a procurement process or the execution of a contract. In the same logic, the clause on “suspension, debarment and disqualification of bidders and suppliers” provides that potential bidders or suppliers can be suspended, debarred or disqualified from participation in procurement due to misconduct, including corruption (Government of Mauritius, 2006[114]). The list of companies that have been suspended, debarred or disqualified is available on the PPO’s website, as well as the grounds for the decision and the ineligibility period (Government of Mauritius, n.d.[121]). In addition, the PPR provides that any public official who becomes aware of any corrupt practice related to procurement shall report it to the PPO. The standard bidding documents also include detailed provisions on corruption requiring government entities as well as bidders, suppliers, contractors, and their agents, to abide by the highest ethics standards during procurement and contract execution, among other corruption-related requirements (Government of Mauritius, 2021[122]; 2017[123]).16
Except for these provisions pertaining to corruption, the legal and regulatory framework for public procurement in Mauritius does not currently foresee the possibility to integrate social and environmental considerations or others of relevance for sustainability in public procurement. On this basis, it can be considered that it does not provide for the integration of other aspects related to RBC. Although there have been efforts over recent years to develop sustainable public procurement for certain purchasing categories, such as vehicles, paper, IT equipment, and cleaning, they have not materialised and public procurement therefore has not yet been used by the government as a tool to achieve broader policy objectives, such as sustainability and RBC objectives (OECD, 2020[124]). This is confirmed by the detailed assessment of Mauritius’ public procurement system carried out by the African Development Bank (ADB) in 2022 based on the Methodology for Assessing Procurement Systems (ADB, 2022[115]). In its analysis, the ADB notes that the legal and regulatory framework applicable to public procurement contains several anti-corruption provisions (ADB, 2022, p. 131[115]). Nevertheless, it finds that the “legal and regulatory framework does not provide for sustainability to be incorporated at all stages of the procurement cycle, legal provisions concerning application of sustainability criteria are limited and in practice sustainability criteria are rarely, if ever, applied” (ADB, 2022, pp. 34, 60-61[115]). It also signals that the legal and regulatory framework does not allow civil society to participate in the different phases of the procurement cycle and to monitor public procurement processes (ADB, 2022, pp. 113-115[115]) On this basis, the ADB recommends that Mauritius modify its legal and regulatory framework to integrate sustainability at all stages of the procurement cycle and enhance civil society participation and monitoring (ADB, 2022, pp. 62, 116-117[115]).
The introduction of a sustainable public procurement framework was announced by the government in the 2021-2022 budget speech as one of the measures foreseen to promote the circular economy and ensure that government entities take into account the social and environmental impacts of their procurement decisions (Government of Mauritius, 2021, p. 64[125]; ADB, 2022, p. 34[115]). Moreover, on the occasion of the release of the ADB’s Assessment Report in February 2023, the government confirmed its intention to promote sustainable public procurement by including socioeconomic and environmental considerations in the public procurement process (ADB, 2023[126]). According to the government, efforts to update the public procurement legal framework in line with the Assessment Report’s recommendations are ongoing, albeit in an inception stage. The development of a sustainable public procurement framework represents a unique opportunity for Mauritius to start using public procurement as a strategic tool for RBC and including RBC in procurement policies, as well as promoting due diligence for RBC in public procurement.
The Recommendation on the Role of Government indicates that establishing and publicly disclosing clear expectations for state-owned enterprises (SOEs) to observe RBC principles and standards together with effective mechanisms for their implementation is another way to lead by example on RBC.
The rules governing Mauritian SOEs do not appear to be contained in a single law applicable to all SOEs. As a result, different types of legal entities governed by distinct rules can be considered SOEs as per the definition contained in the OECD Guidelines on Corporate Governance of State-Owned Enterprises (OECD, 2015[127]). However, some overarching laws and other policy frameworks seem to be applicable to all Mauritian SOEs. This is notably the case of the Income Tax Act and the National Code of Corporate Governance, which contain aspects of relevance for RBC.
As explained above, the Income Tax Act requires companies, including SOEs, to dedicate 2% of their yearly income to the establishment of CSR funds aimed at financing a CSR programme or a CSO implementing a CSR programme in some priority areas defined by the government (see Section 2.2) (Government of Mauritius, 2022[16]). This has led several SOEs to establish CSR foundations or programmes (Table 7.3).
Note: This table is not meant to be exhaustive; it only includes some examples of CSR foundations or programmes established by selected Mauritian SOEs.
In addition, the National Code of Corporate Governance lists CSR as one of the items on which it is recommended that companies, including SOEs, report on, together with social and environmental issues, including environmental impacts (see Section 2.2). Based on these recommendations, some SOEs have started reporting on their CSR activities and broader sustainability aspects. For instance, in its 2022 Annual Report, MauBank, one of the leading state-owned banks, included a section on CSR which details the different CSR projects that the bank supported during the year (MauBank, 2022, pp. 47-50[133]). Likewise, Mauritius Telecom’s 2022 Annual Report contains a section on CSR describing the CSR projects undertaken through its Foundation during the year (Mauritius Telecom, 2023, pp. 62, 101[134]). Going a step further, the State Insurance Company of Mauritius Ltd (SICOM Group), a leading financial services organisation, published in 2022 an Integrated Report that contains a section on its sustainability pathway in which it mentions the initiatives undertaken to contribute to the SDGs during the reporting year and its plans to integrate ESG criteria in its overall business strategy going forward (SICOM Group, 2023, pp. 44-45[135]). In a similar fashion, the SBM Group, another leading bank in Mauritius, has published sustainability reports on an annual basis since 2018 (SBM Holdings Ltd, 2021, p. 5[136]). In the 2022 edition, the bank provides an overview of its sustainability agenda adopted in 2022 and lays down 13 commitments, including sustainable financing, climate change mitigation and adaptation, environmental consciousness, and social and gender equality, among others (SBM Holdings Ltd, 2023, p. 8[132]). It also details the initiatives carried out in relation to each commitment (SBM Holdings Ltd, 2023, pp. 22-36[132]).
Beyond these reporting practices, some SOEs have adopted or implemented policies, instruments, and initiatives of relevance for RBC, such as non-discrimination policies,17 environmental policies,18 anti-corruption policies,19 or Codes of Conduct or Ethics covering various RBC-related topics (Table 7.4). The SBM Group also participated in the first edition of the Corporate Governance Scorecard – assessing companies’ implementation of the Code of Corporate Governance – and it is reported that 28 Public Interest Entities, including large SOEs, will participate in its second edition (SBM Holdings Ltd, 2023, p. 71[137]; PwC, 2023[138]).
Notes:
1. This table is not meant to be exhaustive; it includes some examples of Codes of Conduct and/or Ethics adopted by selected Mauritian SOEs.
2. MauBank adopted the Code of Ethics and Banking Practice of the Mauritius Bankers Association
All the above-mentioned elements are welcome developments, but, in general, the reporting and disclosure carried out by Mauritian SOEs to date seems to focus on describing the philanthropical activities funded in the context of the CSR Tax. The Annual Reports, and even SBM’s Sustainability Report, do not include a description or an analysis of their environmental impacts and the measures taken to address such impacts. In fact, to date, Mauritian SOEs do not seem to have developed and adopted due diligence processes to identify, prevent and mitigate the adverse impacts that their activities, supply chains, or business relationships, may cause or contribute to cause on people, the planet or society. The different policies and instruments of relevance for RBC that some of them have elaborated do not include detailed and clearly defined risk management processes for the various issues arising in the areas covered by the Guidelines. Thus, for the time being, the approach by SOEs is much closer to philanthropy than to RBC. They have integrated some RBC considerations in their policies, and they may observe some RBC principles and standards occasionally, but this does not stem from a coherent and structured RBC approach centred on due diligence shared by all SOEs and encouraged by the government.
That said, as most Mauritian SOEs are familiar with the concept of CSR, have started disclosing non-financial information, and have adopted some policies and instruments of relevance for RBC, the government has an opportunity to incentivise all SOEs to adopt a shared and structured RBC approach including due diligence processes. This could be done by establishing and publicly disclosing clear expectations for all SOEs to observe RBC principles and standards contained in the Guidelines and the related due diligence guidance, especially the three guides specific to the financial sector on RBC for institutional investors, Due Diligence for Corporate Lending and Securities Underwriting, and RBC Due Diligence for Project and Asset Finance Transactions (OECD, 2017[146]; OECD, 2019[147]; OECD, 2022[148]).
According to the Decision of the Council on the Guidelines, all OECD Members and non-Members that have adhered to the Guidelines (Adherents) are required to set up a National Contact Point (NCP). NCPs are created to further the effectiveness of the Guidelines and have the following responsibilities: (i) promote awareness and uptake of the Guidelines, and (ii) acting as non-judicial grievance mechanisms, contribute to the resolution of issues that arise relating to the implementation of the Guidelines in specific instances. In addition, NCPs may also provide support to efforts by their government to develop, implement, and foster coherence of policies to promote RBC. Adherents are required to make available human and financial resources to their NCPs so that they can effectively fulfil their responsibilities in a way that fully meets the core effectiveness criteria described in the Procedures attached to the Decision (the Procedures), considering internal budget capacity and practices. The core effectiveness criteria applicable to NCPs are: visibility, accessibility, transparency, accountability, impartiality and equitability, predictability and compatibility with the Guidelines.
On 3 April 2023, the OECD Secretariat delivered a technical workshop on NCPs to the government focusing on the main aspects of NCP functioning, mandate and structure, experience-sharing with NCPs and discussion of expectations related to the NCP core effectiveness criteria. On 22 June 2023, the OECD Secretariat hosted a follow up meeting to discuss any questions with representatives of Mauritian authorities, including the Vice Chairman of the EDB, EDB Regional Director for Europe, a Senior Advisor at the Ministry of Finance and member of the Board of the EDB, as well as the EDB’s Chief Executive Officer and the Executive Director of Maurice Stratégie. Several additional virtual exchanges between the OECD Secretariat and Mauritius authorities served to further clarify expectations in the context of the targeted update of the Guidelines.
The government has engaged stakeholders on the draft plans for the NCP (see below on NCP Structure). OECD Watch and TUAC provided comments to the authorities. Based on this experience and engagement, Mauritius has set out the draft plan for the NCP as follows.
The plans for an NCP foresee that it will be housed by the EDB, and consist of an NCP Secretariat, an Expert Panel for case-handling and an Advisory Panel for strategic and supervisory tasks.
The EDB, a “body corporate” according to the Economic Development Board Act (EDB Act) (EDB Act, Part II, Art. 3), was created to support economic planning, ensure coherence and effectiveness of economic policy, promote investment and business, and lead efforts on country branding (EDB Act, Part II, Art. 4).
On 20 July 2023, the government adopted an amendment to the EDB Act, creating the NCP by adding to the EDB Act a “Sub-Part K – National Contact Point for Responsible Business Conduct”, which includes Art. 27J “National Contact Point.” Art. 27J establishes the NCP (para. (1)) and details the NCP’s functions (para. (2)), which are to:
a) “raise awareness among businesses and other stakeholders on such matters as may be prescribed;
b) “contribute to the resolution of such issues and in such manner as may be prescribed; and
c) “do such other things as may be necessary for the purpose of this Sub-part.”
Section 40 of the EDB Act provides that further details of the NCP’s structure and functioning will be determined through a regulation by the Minister of Finance, Economic Planning and Development. The Draft NCP Regulations were shared with the OECD Secretariat for the purposes of this review, and the Secretariat provided feedback. Following further discussions with the OECD, the Minister of Finance, Economic Planning and Development issued the “Economic Development Board (National Contact Point) Regulations 2023” (hereafter “NCP Regulations”) in November 2023.
Part I of the NCP Regulations define important expressions, and Part II determines the main features of the NCP. According to Part II, Art. 3, the NCP will consist of an NCP Secretariat, an Expert Panel and an Advisory Panel. Part II of the NCP Regulations authorises the NCP to conduct necessary activities to fulfil the objectives set by the EDB Act. Part II, Art. 4 notes that the NCP “shall regulate its affairs in a manner that is visible, accessible, transparent, accountable, impartial, equitable, predictable, and compatible with the principles and standards of the Guidelines”, thereby referencing the core effectiveness criteria set by the Procedures. Part II, Art. 4 also provides that the NCP will undertake periodic peer reviews, share experiences with other NCPs and cooperate with them.
The NCP Secretariat will be composed of at least one senior officer and additional officers as required (NCP Regulations, Part III “NCP Secretariat”, Art. 6).
The NCP Secretariat will be mandated to fulfil administrative and supporting tasks to ensure the day-to-day operations of the NCP. Specifically, the NCP Regulations foresee that the NCP Secretariat (Part. III, Art. 8):
a) “promote awareness of the Guidelines;
b) “receive and respond to enquiries about the Guidelines, the NCP itself, and the OECD Due Diligence Guidance;
c) “where required, report to the OECD Investment Committee and the OECD Working Party of Responsible Business Conduct;
d) “issue such policies and procedures, as may be required under these Regulations, including the case-handling procedures for specific instances;
e) “receive specific instances and transmit same to the Expert Panel;
f) “provide such administrative assistance to the Expert Panel and the Advisory Panel, as may be required;
g) “not be involved in decision making on the substance and outcome of specific instances handled by the Expert Panel; and
h) “generally do all such things as may be required in the exercise of its functions.”
Further, the NCP Regulations provide that the NCP Secretariat may, where appropriate, and in coordination with relevant government agencies, provide support to develop, implement and foster coherence of policies to promote responsible business conduct (NCP Regulations, Part III, Art. 9).
The NCP’s Expert Panel will be tasked with handling cases submitted to the NCP, defined as “within the meaning of the Guidelines, […] a non-judicial ad-hoc panel responsible for handling specific instances” (NCP Regulations, Part IV, Art. 11). The Expert Panel will “be set up upon receipt of a specific instance” (NCP Regulations, Part IV, Art. 12), and specifically for that case. The Expert Panel will be responsible for handling cases “in accordance with […] case-handling procedures established by the NCP Secretariat.” (NCP Regulations, part IV, Art. 11).
An Expert Panel will consist of at least three persons and will include a chairperson with “wide knowledge or experience in law or dispute resolution”, an additional person with knowledge and experience in law or dispute resolution, and a person with “knowledge or experience in the subject matter of the specific instance” (NCP Regulations, Part IV, Art. 14). The NCP Regulations do not specify any further requirements on the background of the members of the Expert Panel, such as profession or affiliation with the public administration or private enterprises, professional education or degrees, years of experience, knowledge of the NCP mechanism, etc. The members of the Expert Panel will be appointed by the Minister of Finance, Economic Planning and Development (NCP Regulations, Part IV, Art. 13).
The Expert Panel will take consensus-based decisions. Where this is impossible, majority voting will apply (NCP Regulations, Part IV, Art. 15). Once a decision has been reached, the NCP Secretariat will follow up administratively, which includes record-keeping, reporting and publication in line with the requirements of the Guidelines (NCP Regulations, Part IV, Art. 16). The Expert Panel will fulfil its tasks independently and impartially, without being “subject to the control or direction of any other person or authority” (NCP Regulations, Part IV, Art. 15). The Expert Panel will also adhere to a conflict-of-interest policy (NCP Regulations, Part IV, Art. 14).
The NCP’s Advisory Panel will be tasked with advising on the strategic aspects of the NCP functions, namely contributing to the effectiveness of the Guidelines, recommending improvements of the administration of the NCP, and amendments to the NCP Regulations (Part V, Art. 21). The Advisory Panel will provide “recommendations on any policies and procedures” (Part V, Art. 20). The NCP Regulations foresee that the Advisory Panel “provide recommendations on any policies and procedures issued by the NCP Secretariat”, which the NCP indicates would encompass case-handling procedures. Other stakeholder consultations on the case-handling procedures are not foreseen. The Procedures (I. C.) encourage NCPs “to consult their stakeholders in developing their case-handling procedures. The Advisory Panel will not be authorised to advise on the handling of individual cases (Part V, Art. 22).
According to the government, the Advisory Panel is envisioned to provide strategic advice and direction. The NCP Regulations foresee that the Advisory Panel issue additional “policies and procedures” guiding its functions, “including policies to regulate its meetings” (Part V, Art. 20). The nature of these additional policies and procedures will be crucial in determining the Advisory Panel’s role, operating procedures and prerogatives, for example as regards the right to call meetings, agenda setting, or decision-making, ensuring equitable representation of various categories of members (see below), and generally to ensure accountability, impartiality and equitability of the NCP as a whole.
Members of the Advisory Panel will include (NCP Regulations, Part V, Art. 17):
a) “a representative of the Prime Minister’s Office
b) “a representative of the Ministry responsible for the subject of consumer protection
c) “a representative of the Ministry responsible for the subject of employment and industrial relations
d) “a representative of the Ministry responsible for the subject of environment
e) “a chairperson who shall be a representative of the Ministry responsible for the subjects of finance, economic planning and development
f) “a representative of the Ministry responsible for the subject of gender
g) “a representative of the Ministry responsible for the subject of science and technology
h) “a representative of the NCP Secretariat
i) “a representative of the Competition Commission
j) “a representative of the Mauritius Revenue Authority
k) “a representative of the National Human Rights Commission
l) “a representative of the Independent Commission Against Corruption
m) “a representative of academia, to be appointed by the Minister
n) “a representative of the business community, to be appointed by the Minister
o) “a representative of a trade union, to be appointed by the Minister
p) “a representative of civil society, to be appointed by the Minister
q) “such other persons that the Minister may deem necessary.”
As informed by the government, the membership of the Advisory Panel is purposively wide to ensure that all subject areas as covered in the Guidelines are represented. The number of representatives from government or public institutions outweighs that of stakeholder representatives. The Guidelines encourage NCPs to create advisory or oversight bodies (see Commentary I, para. 12, page 66) and engage with representatives of all types of stakeholders in line with the effectiveness criterion of impartiality and equitability. Additional policies and procedures for the work of the Advisory Panel, to be created by the Advisory Panel itself, should take care to establish procedures and operational guidelines that ensure equitable participation of all stakeholder groups, and equitable representation of views in decisions.
Additionally, stakeholders external to the government or public authorities will be appointed by the Minister of Finance, Economic Planning and Development. To ensure stakeholder confidence, it will be important that Mauritius makes those appointments following meaningful consultation of the concerned stakeholder groups and, where relevant, BIAC, TUAC and OECD Watch.
While the NCP Secretariat will convene the meetings of the Advisory Panel (NCP Regulations, Part V, Art. 19), meetings will take place as required and at least annually (Part V, Art. 19).
To engage stakeholders on the creation of the NCP, the government liaised bilaterally with relevant stakeholders, and shared a concept note on the creation of the NCP for comments, focusing on the planning for institutional arrangements, as encouraged by the Procedures (Commentary, para. 11). The government prepared a two-page concept note for dissemination among stakeholders in mid-2023 with a commentary period of one week by 14 July 2023. Consulted stakeholders included ministries, government agencies, business associations, private companies, trade unions, civil society and development partners. The stakeholders provided favourable comments and supported the government’s proposals. The government reported that these consultations showed support for its plans for the NCP.
Further, the government engaged ministries and stakeholders (business, trade unions, and CSOs) as part of the OECD Secretariat’s fact-finding visit to Mauritius. An event in April 2023 (see Introduction) convened some 50 physical and virtual participants from government, private sector and civil society.
According to the government, the NCP will engage with national stakeholders through its Advisory Panel. The Advisory Panel will include a representative of academia, the business community, trade unions, and civil society. The NCP Regulations also provide that the Advisory Panel can include “such other persons that the Ministry may deem necessary” in addition to the categories of members specifically listed (Part V, Art. 17 and above, Advisory Panel).
The 2023/2024 budget, read on 2 June 2023, includes a reference to the creation of the NCP.20 According to the NCP Regulations, the EDB will ensure that the NCP has access to sufficient resources to fulfil its tasks (NCP Regulations, Part III, Art. 5). According to the NCP Regulations, the NCP Secretariat, handling the operations and administration of the NCP, will be staffed with at least one senior officer and additional personnel as necessary (Part III, Art. 6). According to information provided by the government, the NCP will not have any full-time staff at the NCP’s inception, but the EDB will adjust staffing as required going forward. At the time of the NCP’s creation, the NCP Secretariat will consist of one Head of Secretariat, and three members, each devoting approximately 25% of their time on NCP activities. In addition, additional EDB Staff will serve in a support role for the NCP, providing support on administrative matters, procurement, human resource concerns, logistics and technical guidance as and when required.
As indicated above (Expert Panel), cases submitted to the NCP will be handled by an Expert Panel, created for each case individually (NCP Regulations, Part IV, Art. 12). The NCP Secretariat plans to issue case-handling procedures (Part III, Art. 8(d)) in 2024, which the Expert Panel will be required to follow in handling specific instances (Part IV, Art. 11). The NCP Regulations foresee that the Advisory Panel “provide recommendations on any policies and procedures issued by the NCP Secretariat”, which the NCP indicates would encompass case-handling procedures (Part V, Art. 20). Other stakeholder consultations on the case-handling procedures are not foreseen.
As indicated above, an Expert Panel with an ad hoc composition for each case will handle specific instances in an independent manner (see above, Expert Panel). This set-up is likely to have benefits regarding the expertise available to the NCP in handling cases, as well as for its perception of impartiality (although noting that the Minister has broad discretion as to the choice of Experts). While the NCP Secretariat will provide administrative support to the Expert Panel in handling cases, additional procedural details remain to be set by case-handling procedures. There may be a risk that the Expert Panel’s ad-hoc nature as a body that will be recreated for each new case might prevent it from handling cases with consistency, which may negatively impact predictability.
According to information provided by the government, the NCP will develop a promotional plan. Initial plans for promotional activities foresee the creation of a website in the first half of 2024, as well as dissemination events, including with ministerial support. Regular meetings with stakeholders are planned from the creation of the NCP. The NCP plans to liaise with investment promotion and export credit agencies to mainstream aspects related to the Guidelines in government investment and expert promotion programmes in 2025.
As part of the first steps following the creation of the NCP, the NCP Secretariat will devote time to build its capacity with regards to the Guidelines and related instruments (early 2024) and the development of policies and procedures, including case-handling procedures (first half of 2024). Mauritius indicated that it planned for the NCP to engage stakeholders through the Advisory Panel in the development of these policies and procedures.
Source: Government of Mauritius.
Source: Government of Mauritius.
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[26] SigneNatir (n.d.), Website: Home, https://signenatir.mu/.
[40] Southern African Development Community (2001), Protocol Against Corruption, https://www.sadc.int/sites/default/files/2021-11/Protocol_Against_Corruption2001.pdf.
[85] Statistics Mauritius (2023), Economic and Social Indicators - Issue No. 1736 - Environment Statistics 2022, https://statsmauritius.govmu.org/Documents/Statistics/ESI/2023/EI1736/Env_Yr22_310723.pdf.
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[93] TRACE (2022), TRACE Bribery Risk Matrix - 2022 Results, https://www.traceinternational.org/trace-matrix?.
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[34] Transparency Mauritius (2021), Strategy of Transparency Mauritius for period 2021 to 2023, https://www.transparencymauritius.org/wp-content/uploads/2021/10/TRANSPARENCY-MAURITIUS-STRATEGY-2021-TO-2023.pdf.
[33] Transparency Mauritius (2020), Constitution, https://www.transparencymauritius.org/wp-content/uploads/2020/12/Transparency-Mauritius-Constitution.pdf.
[27] UN Global Compact (n.d.), Webpage: Mauritius and Indian Ocean Region, https://unglobalcompact.org/engage-locally/africa/mauritius%20and%20indian%20ocean%20region.
[73] UN Working Group on the Universal Periodic Review (2019), Report of the Working Group on the Universal Periodic Review – Mauritius, https://documents-dds-ny.un.org/doc/UNDOC/GEN/G18/447/08/PDF/G1844708.pdf?OpenElement.
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Government Notice No. 172 of 2023
THE ECONOMIC DEVELOPMENT BOARD ACT
Regulations made by the Minister under section 40 of the Economic Development Board Act
PART I – PRELIMINARY
1. These regulations may be cited as the Economic Development Board (National Contact Point) Regulations 2023.
2. In these regulations –
“Act” means the Economic Development Board Act;
“Guidelines” means the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, as may be amended or replaced from time to time;
“NCP” means the National Contact Point for Responsible Business Conduct under the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct established under section 27J of the Act;
“OECD” means the Organisation for Economic Co-operation and Development;
“OECD Due Diligence Guidance” means the OECD Due Diligence Guidance for Responsible Business Conduct as may be amended or replaced from time to time, as well as such other relevant sector-specific Guidance on due diligence, as may be issued by the OECD;
“specific instance” means issues that arise in relation to the implementation of the Guidelines.
PART II – NATIONAL CONTACT POINT FOR RESPONSIBLE BUSINESS CONDUCT
3. The NCP shall consist of –
(a) a NCP Secretariat;
(b) an Expert Panel; and
(c) an Advisory Panel.
4. Subject to the Act and these regulations, the NCP –
(a) shall regulate its affairs in a manner that is visible, accessible, transparent, accountable, impartial, equitable, predictable, and compatible with the principles and standards of the Guidelines;
(b) shall, where required, undertake periodic peer reviews, share experiences and co-operate with other NCPs; and
(c) may, in the exercise of its functions, do such things as are incidental, or conducive, to the attainment of any of its objects under the Act.
PART III – NCP SECRETARIAT
5. The Economic Development Board shall ensure that the NCP Secretariat has the necessary resources and is adequately staffed to enable the NCP Secretariat to perform its functions under the Act and these regulations.
6. The NCP Secretariat shall consist of at least one senior officer and such additional officers as may be required.
7. The NCP Secretariat may co-opt such other persons as may assist it in fulfilling its functions.
8. The NCP Secretariat shall –
(a) promote awareness of the Guidelines;
(b) receive and respond to enquiries about the NCP, the Guidelines and the OECD Due Diligence Guidance;
(c) where required, report to the OECD Investment Committee and the OECD Working Party on Responsible Business Conduct;
(d) issue such policies and procedures as may be required under these regulations, including the case-handling procedures for specific instances;
(e) receive specific instances and transmit same to the Expert Panel;
(f) provide such administrative assistance to the Expert Panel and the Advisory Panel, as may be required;
(g) not be involved in decision making on the substance and outcome of specific instances handled by the Expert Panel; and
(h) generally do all such things as may be required in the exercise of its functions.
9. The NCP Secretariat may, where appropriate, and in coordination with relevant government agencies, provide support to develop, implement and foster coherence of policies to promote responsible business conduct.
10. The NCP Secretariat may, in the exercise of its functions, set up such committees as may be necessary.
PART IV – EXPERT PANEL
11. The Expert Panel shall, within the meaning of the Guidelines, be a non-judicial ad hoc panel responsible for handling specific instances received in accordance with these regulations and the casehandling procedures established by the NCP Secretariat.
12. The Expert Panel shall be set up upon receipt of a specific instance.
13. The Expert Panel shall be appointed by the Minister and consist of at least 3 members.
14. The members of the Expert Panel shall include –
(a) a chairperson having wide knowledge or experience in law or dispute resolution;
(b) a person, other than the chairperson, having wide knowledge or experience in law or dispute resolution; and
(c) a person having wide knowledge or experience in the subject matter of the specific instance.
15. The Expert Panel shall, in the discharge of its functions –
(a) exercise its functions independently and impartially;
(b) not be subject to the control or direction of any other person or authority;
(c) adhere to a conflict-of-interest policy; and
(d) reach a decision by consensus, and, where not possible, by majority voting.
16. The Expert Panel shall submit its decision on the specific instances received to the NCP Secretariat for such administrative follow-up, including record keeping, reporting, and publication, as may be required by the Guidelines.
PART V – ADVISORY PANEL
17. There shall be an Advisory Panel, which shall consist of –
(a) a representative of the Prime Minister’s Office;
(b) a representative of the Ministry responsible for the subject of consumer protection;
(c) a representative of the Ministry responsible for the subject of employment and industrial relations;
(d) a representative of the Ministry responsible for the subject of environment;
(e) a chairperson who shall be a representative of the Ministry responsible for the subjects of finance, economic planning and development;
(f) a representative of the Ministry responsible for the subject of gender;
(g) a representative of the Ministry responsible for the subject of science and technology;
(h) a representative of the NCP Secretariat;
(i) a representative of the Competition Commission;
(j) a representative of the Mauritius Revenue Authority;
(k) a representative of the National Human Rights Commission;
(l) a representative of the Independent Commission Against Corruption;
(m) a representative of academia, to be appointed by the Minister;
(n) a representative of the business community, to be appointed by the Minister;
(o) a representative of a trade union, to be appointed by the Minister;
(p) a representative of civil society, to be appointed by the Minister; and
(q) such other persons that the Minister may deem necessary.
18. The Advisory Panel shall –
(a) regulate its own proceedings;
(b) meet as and when required, and at least once a year.
19. The meetings of the Advisory Panel shall be convened by the
NCP Secretariat.
20. The Advisory Panel shall –
(a) issue such policies and procedures as may be required to carry out its functions under these regulations, including policies to regulate its meetings;
(b) provide recommendations on any policies and procedures issued by the NCP Secretariat under these regulations.
21. The Advisory Panel may provide recommendations on –
(a) strategies aimed at contributing to the effectiveness of the Guidelines;
(b) strategies to improve the administration of the NCP;
(c) where required, any amendments required to these regulations.
22. The Advisory Panel shall not advise on the handling of individual specific instances.
PART VI – MISCELLANEOUS
23. No person shall, during or after the tenure of his office under these regulations, directly or indirectly, use or disclose any information which has come to his knowledge in the performance of his duties under these regulations, except for the purpose of administering the Act and these regulations.
24. These regulations shall come into operation on 22 November 2023.
Made by the Minister on 22 November 2023.
Concept Paper: Setting up of National Contact Point (NCP) in Mauritius
Overview
The OECD Declaration on International Investment and Multinational Enterprises, which was first adopted in 1976, is a policy commitment by adhering government to provide an open and transparent environment for international investment and to encourage the positive contribution multinational enterprises can make to economic and social progress. As at date, all 38 OECD countries, and 13 non-OECD countries have adhered to the Declaration. Mauritius wishes to adhere to the OECD Declaration.
One of the requirements of the OECD Declaration is the setting up of an NCP to promote Responsible Business Conduct and handle cases as a non-judicial grievance mechanism.
The Budget 2023/2024 announced that “a National Contact Point will be established under the EDB to promote Responsible Business Conduct and handling cases as a non-judicial grievance mechanism”.
Location
The Mauritian NCP will be set up under the EDB. The EDB act will be amended in the Finance Bill to allow the setting up of the NCP while the national contact point regulations will be proclaimed to implement and enforce the act.
Source: Based on EDB Act.
Structure
Following the example of the NCP in Australia, the Mauritian NCP will be run under a hybrid structure, composing of elements derived from different models, namely the single agency and expert based. The Mauritian NCP will consist of the following structures:
The NCP shall be composed of –
a) a NCP Bureau, which shall head the NCP;
b) an Expert Panel; and
c) a Secretariat
Functions
a) The NCP bureau shall
a) promote awareness of the Guidelines;
b) respond to enquiries about the Guidelines, the NCP itself, and the OECD Due Diligence Guidance;
c) issue such procedures, as may be necessary for the purposes of these Guidelines, including the case-handling procedures;
d) where required, report to the OECD Investment Committee and the OECD Working Party of Responsible Business Conduct;
e) where appropriate, and in coordination with relevant government agencies, provide support to develop, implement and foster coherence of policies to promote responsible business conduct;
f) advise the Secretariat on the appointment of the members of the Expert Panel;
g) where required, undertake periodic peer reviews of the NCP to share experiences and foster NCP effectiveness and functional equivalence; and
h) discuss strategies aimed at contributing to the effectiveness of the Guidelines with relevant stakeholders.
b) Expert panel shall
i. within the meaning of the Guidelines, be a non-judicial ad-hoc panel responsible for handling complaints received.
ii. be set up upon receipt of a complaint.
iii. consist of at least three persons including –
a. a person having wide knowledge or experience in law or dispute resolution; and
b. a person having wide knowledge or experience in the subject matter of the complaint.
iv. exercise its functions independently, and its decision shall be final.
v. submit its decision on all complaints received, through the NCP Secretariat, to the NCP Bureau.
c) Secretariat shall
i. provide such administrative assistance to the NCP Bureau and the Expert Panel, as may be required;
ii. receive enquiries which will be responded to by the NCP Bureau, and send such responses to the relevant person;
iii. be responsible for receiving complaints; and initiate the process of appointing the members of the Expert Panel.
← 1. Many businesses, governments and stakeholders are familiar with the term Corporate Social Responsibility (CSR), which has historically been used to describe business interactions with society. Over the last years, CSR has increasingly been used alongside Responsible Business Conduct (RBC) and Business and Human Rights, with some using the terms interchangeably (e.g. the European Union). These concepts are related in the sense that they all reflect the expectation that businesses should consider the impact of their operations, supply chains, and business relationships on people, the planet, and society as part of their core business considerations and not as an add-on. This includes the need to avoid and address negative environmental and social impacts. A key characteristic of CSR, RBC, and Business and Human Rights is that they refer to corporate conduct beyond simply complying with domestic law and call on business to contribute positively to sustainable development while managing risks and impacts that may result from their activities. These concepts should not be understood to be equivalent to philanthropy. See ILO, OECD, OHCHR (n.d.), Responsible business – Key messages from international instruments, https://mneguidelines.oecd.org/Brochure-responsible-business-key-messages-from-international-instruments.pdf.
← 2. This review focuses on the main areas covered by the Guidelines, i.e., human rights, employment and industrial relations, environment, and combating bribery and other forms of corruption. Due to length limitation, it does not delve into the following areas that are also covered by the Guidelines: consumer interests; science, technology and innovation; competition; and taxation.
← 3. Government of Mauritius (2002), Environment Protection Act, Part IV “Environmental Impact Assessment”, https://environment.govmu.org/Documents/Legislations/A.%20Acts/1(i)Consolidated%20Environment%20Protection%20Act%202002.pdf.
← 4. Government of Mauritius (2002), Environment Protection Act, Part IV “Environmental Impact Assessment”, Art. 20, para. 4, https://environment.govmu.org/Documents/Legislations/A.%20Acts/1(i)Consolidated%20Environment%20Protection%20Act%202002.pdf. This Article states as follows: “The Director may in respect of an EIA, other than one submitted through the Economic Development Board, extend the time limit specified in subsection (2) to afford reasonable opportunity for any person to submit public comments on the EIA.”
← 5. The absence of a sustainable development framework in Mauritius is expressly recognised in the Environment Master Plan for 2020-2030. See Government of Mauritius (2022), Environment Master Plan 2020-2030 for the Republic of Mauritius, Section 4.1 “Sustainable development”, https://environment.govmu.org/DocumentsList/Masterplan%20for%20the%20Republic%20of%20Mauritius.pdf.
← 6. Since its creation in 2013, the Public-Private Platform Against Corruption (PPPAC) has produced six reports with analysis and recommendations relevant for the private sector, such as a report on the allocation of work permit to foreign skilled labour or Guidelines on gifts and hospitality. See PPPAC (2018), Report on the allocation of work permit to foreign skilled labour, https://www.nccg.mu/sites/default/files/2021-01/Final-Report-Work-Permit-Foreigners.pdf; PPPAC (2020), Guidelines on gifts and hospitality, https://www.nccg.mu/sites/default/files/2021-01/Guidelines-on-Gift-and-Hospitality-by-the-PPPAC.pdf.
← 7. For instance, the ICAC developed an e-learning course on anti-corruption compliance for Mauritian businesses, which seeks to help the private sector in Mauritius implement compliance programmes. In 2022, the ICAC also co-organised a forum titled “Public-private partnership in fighting financial crime” aimed, among other things, at discussing the importance of such partnerships to fight against financial crime, including corruption. See ICAC (2022), Annual Report 2020-2021 of the ICAC, p. 29, https://www.icac.mu/wp-content/uploads/2022/07/ICAC-Annual-Report-2020-2021.pdf; Government of Mauritius (2022), Press release: Prime Minister Jugnauth announces the setting up of a Financial Crime Commission, https://pmo.govmu.org/News/SitePages/Prime-Minister-Jugnauth-announces-the-setting-up-of-a-Financial-Crime-Commission.aspx.
← 8. See 2021 FTA between the Government of the Republic of Mauritius and the Government of the People’s Republic of China, Preamble https://edbmauritius.org/wp-content/uploads/2022/12/FTA-text-between-the-Republic-of-Mauritius-and-the-Peoples-Repbulic-of-China.pdf and 2006 Trade and Investment Framework Agreement between the Government of the United States of America and the Government of the Republic of Mauritius, Preamble, https://ustr.gov/sites/default/files/uploads/agreements/tifa/asset_upload_file789_9937.pdf.
← 9. An example is the provision in the Mauritius-Türkiye BIT and the Mauritius-Madagascar BIT that provides that nothing should prevent the signatories from taking measures to protect the environment. Another example is the provision in the Mauritius-Türkiye BIT, which specifies that non-discriminatory legal measures designed to protect legitimate public welfare objectives, such as the environment, shall not be considered an expropriation, or the provision in the Mauritius-United Arab Emirates BIT pursuant to which the parties shall not relax environmental measures to encourage investment. The BIT with the Belgium-Luxemburg Economic Union is the most complete in terms of inclusion of sustainability provisions, as it includes two articles dedicated to environment and labour matters, which contain inter alia provisions through which the signatories reaffirm their commitments under international environmental agreements and the ILO Declaration on Fundamental Principles and Rights at Work and commit to ensure that their legislations provide for high levels of environmental protection and for labour standards consistent with internationally recognised labour rights.
See 2004 Mauritius – Madagascar BIT, Art. 3 “Fair and Equitable Treatment”, https://investmentpolicy.unctad.org/international-investment-agreements/treaty-files/1952/download; 2013 Mauritius – Türkiye BIT, Art. 12 “General exceptions”, https://investmentpolicy.unctad.org/international-investment-agreements/treaty-files/6101/download/; 2013 Mauritius – Türkiye BIT, Art. 5 “Expropriation”, https://investmentpolicy.unctad.org/international-investment-agreements/treaty-files/6101/download/; 2015 Mauritius – United Arab Emirates Bilateral Investment Treaty (BIT), Art. 12 “Application of other rules”, https://investmentpolicy.unctad.org/international-investment-agreements/treaty-files/5358/download; 2005 Mauritius – Belgium-Luxembourg Economic Union BIT, Art. 5 “Environment” and 6 “Labour”, https://investmentpolicy.unctad.org/international-investment-agreements/treaty-files/384/download.
← 10. The AfCFTA only contains hortatory RBC-related language in its preamble and the COMESA chapters aimed at promoting cooperation among signatories on the development of natural resources, environment and wildlife and the role of women in business. The SADC Protocol on Trade includes just one sustainability provision aimed at preserving the signatories’ right to regulate in relation to the environment.
See 1993 Treaty establishing the Common Market for Eastern and Southern Africa, Chapters 16 “Cooperation in the development of natural resources, environment and wildlife” and 24 “Women in development and business”, comesa-treaty-revised-20092012_with-zaire_final.pdf; 1996 SADC Protocol on Trade, Art. 9 “General exceptions”, https://www.sadc.int/sites/default/files/2021-11/Protocol_on_Trade1996.pdf.
← 11. See 2006 SADC Protocol on Finance and Investment, Art. 14 “Right to regulate”, https://www.sadc.int/document/protocol-finance-and-investment-2006:
← 12. Revised Investment Agreement for the COMESA Common Investment Area, Part IV “Investor and Investment Obligations”, https://www.comesa.int/wp-content/uploads/2020/10/English-Revised-Investment-agreement-for-the-CCIA-28.09.17-FINAL-after-Adoption-for-signing.pdf.
← 13. Revised Investment Agreement for the COMESA Common Investment Area, Art. 31 “Environmental Protection and Social Impact Assessment”, https://www.comesa.int/wp-content/uploads/2020/10/English-Revised-Investment-agreement-for-the-CCIA-28.09.17-FINAL-after-Adoption-for-signing.pdf.
← 14. The analysis of the AfCFTA Investment Protocol, signed in February 2023, is based on information made publicly available by specialised press articles, which rely on the version of the Protocol that was sent to Head of States during the 36th summit of the African Union that took place in February 2023. See Danish et al (2023), “The Protocol on Investment to the Agreement Establishing the African Continental Free Trade Area: What’s in it and what’s next for the Continent?”, Investment Treaty News, https://www.iisd.org/itn/en/2023/07/01/the-protocol-on-investment-to-the-agreement-establishing-the-african-continental-free-trade-area-whats-in-it-and-whats-next-for-the-continent/; Brouwer, E. (2023), “Analysis: Investment Protocol to the African Continental Free Trade Area agreement emphasises sustainable development, setting narrow standards of protection and introducing obligations on foreign investors”, IA Reporter, https://www.iareporter.com/articles/analysis-investment-protocol-to-the-african-continental-free-trade-area-agreement-emphasises-sustainable-development-setting-narrow-standards-of-protection-and-introducing-obligations-on-foreign-inv/.
← 15. See 2012 Interim Agreement establishing a framework for an Economic Partnership between the Eastern and Southern African States, on the one part, and the European Community and its Member States, on the other part, https://eur-lex.europa.eu/resource.html?uri=cellar:75184c8b-f721-4002-87c8-e301d4adef11.0019.01/DOC_2&format=PDF.
← 16. See, for instance, Government of Mauritius (2021), Standard bidding documents for procurement of goods, Section I “Instruction to bidders”, Clause 4 “Fraud and corruption”, https://ppo.govmu.org/Documents/SBD/Goods/Nov21/OAB%20Goods%20October%202021.doc.
← 17. See, for instance, the SICOM Group’s Anti-Harassment and Non-Discriminatory Policy. SICOM Group (n.d.), Anti-Harassment and Non-Discriminatory Policy, https://www.sicom.mu/docs/default-source/corporate-gouvernance/sicom/sicom---anti-harrassment-non-discrimination-policy.pdf?sfvrsn=c3517584_6.
← 18. See, for instance, MauBank’s Environmental and Social Policy Statement. MauBank (n.d.), Environmental and Social Policy Statement, https://www.maubank.mu/media/qqnjsvsu/policy.pdf.
← 19. See, for instance, the Anti-corruption Policy of the Mauritius Broadcasting Corporation (MBC). MBC (2022), Anti-corruption Policy, https://mbcradio.tv/mbc-anti-corruption-policy.
← 20. See Government of Mauritius (2023), Budget Measures Explanatory Notes – Main provisions to be included in the Finance (Miscellaneous Provisions) Bill 2023, Part B “Other Budget Measures”, Section B.1 “Improving Doing Business”, para. (c) “National Contact Point”, https://budgetmof.govmu.org/documents/2023_24Annex_Budget_Speech.pdf.