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There is an urgent need to develop climate-smart agrosystems capable of mitigating climate change and adapting to its effects. Conventional agricultural practices prevail in Mauritius, whereby synthetic chemical fertilizers, pesticides and insecticides are used. It should be noted that Mauritius remains a net-food importing developing country of staple food such as cereals and products, roots and tubers, pulses, oil crops, vegetables, fruits and meat (FAO, 2011). In Mauritius, the agricultural sector faces extreme weather conditions like drought or heavy rainfall. Moreover, to increase the crop yields, farmers tend to use 2.5 times the prescribed amount of fertilizers in their fields. These excess fertilizers are washed away during heavy rainfall and contaminate lakes and river waters. By using smart irrigation and fertilization system, a better management of soil water reserves for improved agricultural production can be implemented. Soil Nitrogen, Phosphorus and Potassium (NPK) content, humidity, pH, conductivity and moisture data can be monitored through the cloud platform. The data will be processed at the level of the cloud and an appropriate mix of NPK and irrigation will be used to optimise the growth of the crops. Machine learning algorithms will be used for the control of the land drainage, fertilization and irrigation systems and real time data will be available through a mobile application for the whole system. This will contribute towards the Sustainable Development Goals (SDGs): 2 (Zero Hunger), 11 (Sustainable cities and communities), 12 (Responsible consumption and production) and 15 (Life on Land). With this project, the yield of crops will be boosted, thus reducing the hunger rate (SDG 2). On top of that, this will encourage farmers to collect the waters and reduce fertilizer consumption thereafter sustaining the quality of the soil on which they are cultivating the crops, thereby increasing their yields (SDG 15).

The chapter aims to evaluate the efficacy of stakeholder participation in the solid waste management system of Mauritius in view of providing a possible mechanism to attain the goals of a sustainable waste management framework.

The study employs qualitative indicators, namely, User Inclusivity and Producer Inclusivity of the Wasteaware Benchmark Indicators. Secondary data are used to conduct a critical and comprehensive analysis of the sub-indicators falling under each of the two main indicators to determine the overall compliance level with respect to stakeholder engagement of the waste management sector of Mauritius.

The results of the study show a LOW/MEDIUM compliance level for both User Inclusivity and Provider Inclusivity indicators, which indicates that improvement is required in the stakeholder engagement mechanism in Mauritius. The main weaknesses identified comprise of lack of an adequate legal framework with clear definition of waste types with regards to segregation, especially for non-hazardous wastes, low efficiency of sustainable waste management awareness campaigns and lack of inclusion of the informal sector. The main strengths identified consist of a proper bidding mechanism in place and a good level of equity in the provision of waste management services with respect to comingled waste collection. Suggested improvement areas include a revamping of the existing legal framework related to waste management to cater for higher inclusivity of all stakeholders together with including sustainable waste management topics in the formal education curriculum.

The User Inclusivity and Producer Inclusivity indicators were previously applied only to cities to measure the level of stakeholder participation, but this study has demonstrated that these indicators can also be adopted on a nation-wide level to evaluate stakeholder engagement. The use of these indicators together with secondary data presents a less time-consuming method to assess stakeholder participation in the waste sector, which can be particularly useful for Small Island Developing States.

Currently, Mauritius is adopting landfilling as the main waste management method, which makes the waste sector the second biggest emitter of greenhouse gas (GHG) in the country. This presents a challenge for the island to attain its commitments to reduce its GHG emissions to 30% by 2030 to cater for SDG 13 (Climate Action). Moreover, issues like eyesores caused by littering and overflowing of bins and low recycling rates due to low levels of waste segregation are adding to the obstacles for Mauritius to attain other SDGs like SDG 11 (Make Cities & Human Settlements Inclusive, Safe, Resilient & Sustainable) and SDG 12 (Guarantee Sustainable Consumption & Production Patterns). Therefore, together with an optimisation of waste collection, transportation and sorting processes, it is important to establish a solid waste characterisation to determine more sustainable waste management options for Mauritius to divert waste from the landfill. However, traditional waste characterisation is time consuming and costly. Thus, this chapter consists of looking at the feasibility of adopting machine learning to forecast the solid waste characteristics and to improve the solid waste management processes as per the concept of smart waste management for the island of Mauritius in line with reducing the current challenges being faced to attain SDGs 11, 12 and 13.

The paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius.

This study is based on a sample of 541 Mauritian-listed firm-year observations for 2001–2016. Financial and board diversity data have been collected using the listed firms’ annual reports and from reports published by the Stock Exchange of Mauritius. Political connection data was derived from the directory of Chief of State and Cabinet members. The research hypotheses were empirically tested using a modified Ohlson (1995) price model.

This study shows that political connections negatively impact the value relevance of earnings and book value. The authors find that firms with Franco-Mauritian directors will constrain political connections’ negative impact. The authors find contrasting results for Indo-Mauritian directors since they form an integral part of the government in Mauritius.

This study contributes to the scarce accounting literature in Mauritius. Firstly, no study has investigated the relationship between the value relevance of accounting information and political connections in Mauritius. Secondly, Mauritius’s capital market is dominated by a non-indigenous ethnic group, Franco-Mauritians, who remain the economic elite. Hence, Mauritius presents an opportunity to bring forth another important aspect in the capital market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature.

Numerous policies are established in Mauritius to attract foreign direct investment, but at the same time, severe concerns were raised concerning the erosion of Mauritian tax base, which is witnessed by the decrease in the percentage of tax revenue to gross domestic product in recent years. To avoid these issues, in 2019, the Mauritian legislator has domesticated the Organisation for Economic Co-operation and Development (OECD) BEPS 2013 Action 3 on controlled foreign company (CFC) in its income tax legislation. As such, the purpose of this study is to critically assess the implications of CFC rules of Mauritius to reduce tax avoidance in the light of international tax competition.

To achieve the research objective, this study will adopt a black letter approach by analysing the rules and regulations of various jurisdiction as well as international standards on CFCs and other tax avoidance legal provisions. A comparative analysis will be conducted between Mauritian laws on CFCs and the corresponding legislation of the UK and the USA, which are selected to assess the developed world’s position on strict CFC rules.

A hasty implementation of CFC rules leads to various complexities like interpretation issues and diminishing the competitiveness of the country to multinationals. In this respect, there is the risk of a trade-off between tax collected and foreign direct investment in the country. Consequently, the research recommends that Mauritius reforms its CFC legislation by extending the scope of tax exemptions for intra-group financing income, for the first year of CFC’s operation with the possibility of offsetting foreign taxes and for the Mauritius Revenue Authority to establish detailed guidelines on the determination of CFC income and its attribution for tax purposes in Mauritius.

Existing literature has to a great extent focused on the role of CFC rules as a tax avoidance measure and on the divergence or convergence between domestic CFC legislation against the OECD recommendations (Dourado, 2015; Xu, 2018; Beebeejaun et al., 2023). However, limited literature is available on the evaluation of the purpose of CFC rules enacted by a developing country being Mauritius in the context of the global competitive market, to which this research aims at filling the gap.

Financial institutions, including banks, have their responsibilities to contribute towards the preservation of the environment. Green banking is an emerging concept that involves eco-friendly initiatives by banks and although Mauritius lacks a comprehensive regulatory framework for green banking, there exists a few green regulations and guidelines. Accordingly, the purpose of this study is to critically analyse the existing legal and regulatory framework on green banking in Mauritius. It is expected that this study will showcase the need for some more robust and proper green banking legal and regulatory framework in Mauritius.

To achieve the research objective, a black-letter analysis is used to analyse the existing regulatory framework in Mauritius. Moreover, a comparative analysis of the current legal frameworks on green banking in countries like Bangladesh, Indonesia, Pakistan and the UK is carried out.

This study recommends the establishment of a guideline or legal framework for green banking, a Sustainable Finance Policy, a legal binding framework for issuance of bonds, adoption of a Task Force on Climate-related Financial Disclosure guideline, compulsory environmental reporting and disclosures and a green standard rating.

To the best of the authors’ knowledge, this research is among the first literature on green banking laws, especially in the context of a developing country being Mauritius, and it is anticipated that the findings are of use not only to academics but also to the wider community in general.

The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the interrogation of whether it is still appropriate for Mauritius to apply such stringent, opaque and unyielding Anti-Money Laundering/Combating Financing of Terrorism norms and rules on general insurance when developed nations such as the UK and Singapore have done away with them for a more effective combat against money laundering. It would also be assessed why the financial services commission (FSC) is not able to draw inspiration from its British and Singaporean counterparts in fighting money laundering more effectively.

This paper uses the doctrinal legal research methodology which is colloquially described as “black-letter law” approach. It is backed up by a contextual legal analysis that is based on an analysis of relevant legal provisions. It relies ground experience from the insurance industry through the experience of the authors. A comparative approach is used with Singapore and the UK as case studies given that there are significant commonalities to the Mauritian jurisdiction as well as useful differences.

It is observed that a move towards a de-regulation of the legal framework on money laundering in the insurance sector with a more relaxed approach is more effective for the Mauritian insurance sector. Evidence is drawn from the Singaporean and British models. A re-structuring of the FSC of Mauritius is also warranted for such an approach to be adopted.

This paper is among the first academic contribution that proposes a de-regulation and the adoption of a relaxed approach of and by the Mauritian Insurance Industry for a more effective combat against money laundering. It serves as a legal foundational basis for further research in this direction.

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its effectiveness in driving the United Nations Sustainable Development Goals (UN SDGs). This chapter begins with some fundamental definitions and concepts on AI and machine learning (ML) followed by a classification of the different categories of ML algorithms. After that, a general overview of the impact which different engineering disciplines such as Civil, Chemical, Mechanical, Electrical and Telecommunications Engineering have on the UN SDGs is given. The application of AI and ML to enhance the processes in these different engineering disciplines is also briefly explained. This chapter concludes with a brief description of the UN SDGs and how AI can positively impact the attainment of these goals by the target year of 2030.

Industry 4.0 has been identified as a key cornerstone to modernise economies where man and machines complement each other seamlessly to achieve synergies in decision-making and productivity for contributing to SDG 8: Decent Work and Economic Growth and SDG 9: Industry, Innovation and Infrastructure. The integration of Industry 4.0 remains a challenge for the developing world, depending on their current status in the industrial revolution journey from its predecessors 1.0, 2.0 and 3.0. This chapter reviews reported findings in literature to highlight how robotics and automated systems can pave the way to implementing and applying the principles of Industry 4.0 for developing countries like Mauritius, where data collection, processing and analysis for decision-making and prediction are key components to be integrated or designed into industrial processes centred heavily on the use of artificial intelligence (AI) and machine learning techniques. Robotics has not yet found its way into the various industrial sectors in Mauritius, although it has been an important driver for Industry 4.0 across the world. The inherent barriers and transformations needed as well as the potential application scenarios are discussed.

The lack of legal framework on corporate criminal liability (CCL) in Mauritius is a matter of concern with the growing number of corporate crimes. The purpose of the paper is therefore to provide a critical overview of the existing framework on CCL in Mauritius with the aim of underlining its deficiencies and lacunas. As a consequence, an attempt is made to compare the Mauritian model with the French one, so that salient features and characteristics of the French model of CCL can be borrowed into the Mauritian legal framework.

This paper adopts the black-letter approach and the comparative research methodology. The legislative framework of Mauritius on CCL will be compared to the related laws of France with the goal of drawing lessons and inspirations for Mauritius, given that the French model of CCL is well established and highly effective.

The mandatory application of the identification principle in CCL, inspired from the British common law, is a serious impediment towards successful criminal prosecution of companies responsible for criminal offences. In addition, the lack of clear legal provisions on substantive and procedural aspects of CCL is a matter of concern and demonstrates the dire need for legal amendments and action from the legislator as the paper discusses.

To the best of the author’s knowledge, this paper will be among the very first one tackling this area of law from a comparative perspective. The issue of CCL has indeed receive very little academic attention and this paper will help in filling the literature gap on this matter. It will also help future research on the matter for students, academics and corporate law practitioners.