2026 Comparison of Key Corporate Governance Features in the Cayman Islands, Delaware, Nevada, and Texas

James Crowe is the Research Manager at the Council of Institutional Investors. This post is based on his Council of Institutional Investors Research and Education Fund memorandum.

This resource offers a high-level comparison of jurisdictional approaches among Delaware, Nevada, Texas and the Cayman Islands. The table summarizes critical corporate governance and shareholder rights differences such as director and officer liability, fiduciary duties, and shareholder litigation rights, highlighting how specific features impact corporate oversight and investor protections.

Acknowledgements: We would like to acknowledge helpful comments from Benjamin Edwards, Con Hitchcock, Ann Lipton, William Moon and Charuni Patibanda-Sanchez. Any remaining errors are our own.


The complete publication, including footnotes, is available here.