This aim of this code is to promote good governance practices and enhance the transparency and accountability of companies listed on the exchange. The code establishes guidelines for the composition and responsibilities of the board of directors, including the appointment of independent directors and the establishment of board committees. It also outlines requirements for financial reporting and disclosure, including the publication of annual reports and the disclosure of related party transactions. Additionally, the code sets out principles for the management of risk, the protection of shareholder rights, and the promotion of ethical conduct and corporate social responsibility. The LuSE Corporate Governance Code for Listed Companies is intended to promote the adoption of best practices in corporate governance among listed companies in Zambia, and to strengthen investor confidence in the market by ensuring that companies are well-managed and transparent in their operations.