2021-12-23
The Financial Services Commission of Mauritius issued these guidelines to establish standardized regulatory expectations and procedures for issuing corporate and green bonds. The framework mandates eligible issuers to meet specific net asset and track record thresholds, requires a minimum MUR 100 million issue size for corporate bonds (while exempting green bonds), and enforces strict utilization of proceeds alongside dematerialized debenture structures. Issuers must navigate public or preferential offering routes, appoint licensed intermediaries such as Investment Dealers and Registrar and Transfer Agents, and comply with comprehensive disclosure and ongoing reporting obligations to ensure market transparency and mitigate greenwashing.