The topic of corporate governance and its implementation in sub-Saharan African countries is still under-researched. It is unlike the developed and some emerging economies especially in Asia where the institutionalization of corporate governance has been subjected to intense public debate. The increasing trend of application of corporate code of governance is indicative of the significance attached to it. There is considerable evidence of the prominent role of corporate governance standards in improving corporate governance practices (Cuomo et al. 2016) especially on issues concerning transparency and disclosure (Nowland 2008, Sheridan et al. 2006). Although, with over 100 countries already implementing corporate governance codes, there are no clear codes and practices in Cameroon. As far as we know, there are no significant studies conducted in Cameroon on this subject. This study primarily seeks to investigate the institutionalization and practice of corporate governance in Cameroon. To achieve this objective the following research question will be pursued, what institutional reforms are in place to facilitate the adoption of good corporate governance practices? To accomplish this objective, we will assess the available corporate governance practices, if any, whether institutions currently voluntarily or mandatorily enforce them. We will implement a qualitative approach in which in-depth interviews and questionnaires to obtain relevant information from different stakeholders and corporate entities in Cameroon.The paper is mainly grounded on the theoretical concepts of governance/ corporate governance, institutional theory, social responsibility and transparency with an emphasis on sub-Saharan African countries focusing on an empirical investigation of the institutionalization and practice of corporate governance in Cameroon. The focus on Cameroon is partly because Cameroon is an important channel of foreign direct investment, and the country has recently introduced institutional and legal reforms aimed at enhancing the practice of corporate governance. Although the country enforces OHADA laws that embody provisions on corporate governance, studies underscore that corruption is still a major bottleneck towards the adoption of good corporate governance practices in Cameroon. Therefore, there is a dire need for corporate governance reforms to resolve some of these institutional ills. The paper makes an original contribution to the ongoing discourse on the role of governance and corporate governance in creating transparency through disclosure. Also, this study contributes to assessing the institutional structures in least developed countries. Corporate governance helps in creating systems through which organizations are directed and controlled.  This paper will also contribute to understanding the case of Cameroon, and related countries, as an important channel of socially responsible foreign investments due to economic reforms undertaken by the country, although institutional investors are concerned about risks at both the firm and country level.