International Journal of Law

Authors
Mame-Oumy Mbengue

Abstract
Our purpose is to present the characteristics of Senegalese state-owned enterprises in terms of legal regulations, control and management, as well as Senegalese governance systems. After a brief description of the nature of the relations existing between the State of Senegal and its public enterprises, we have detailed the main features of the governance system of these structures. Then, it was apparent to reserve a section for the presentation of the governance code of the state-owned enterprises, given the different suggestions of structures like the World Bank and the laws of international organizations like the OECD. The legal system allows companies to opt either for a monist structure with a board of directors with functional cumulation or not, or for a dual system with a supervisory board and management board. This is also the case for Senegalese private companies. On the other hand, the constitution has allowed for continuous improvement in the adoption of laws that only reinforce good governance practices.