The objective of our article is to highlight the similarities and divergences of governance between G.E.P and G.E.N.P in Cameroon. To achieve this, a performance index is constructed from secondary G.E data available at the National Institute of Statistics (INS), the Ascending Hierarchical Classification practiced makes it possible to obtain a sample of 76 G.E.P and 36 G.E.N.P. A retrospective survey is carried out among these 112 companies over the 2008-2012 period. After statistical tests of comparison of means and logistic regression, it emerges from the results that: the proportion of independent external directors is higher in the G.E.P than in the G.E.N.P; the number of directors sitting on the board of directors is higher in the G.E.P than in the G.E.N.P; foreign shareholding is higher in the GEP than in the G.E.N.P; Institutional shareholding is lower in G.E.P compared to G.E.N.P; The leaders are less rooted in the G.E.P than in the G.E.N.P. These results join the work of Djoutsa Wamba et al. (2017); Bughin et al. (2011); Faccio and Lasfer (2000).