The objective of the study was to compare the codes of corporate governance (CG) practices adopted by the five BRICS countries i.e. Brazil, Russia, India, China and South Africa. Its nature is qualitative because the study focused on a specific group of countries – BRICS. The research is documented because it is based on a review of documents and the literature. Among the five BRICS countries, the Corporate Governance codes of Brazil, Russia and South Africa are those most closely aligned with the recommendations. The present work attempts to make a comparative analysis, among major corporate governance codes of five emerging economies in the world i.e. BRICS. It was observed that although these countries are developing their codes of corporate governance practices. It focused on the corporate governance codes in the countries are at very different stages.