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Publications & Documents


  • 26-July-2021

    English

    The Public Sector Pay System in Israel

    This report analyses the pay system in Israel’s public sector, and provides recommendations to align it with the strategic priorities of the government. It recommends ways to simplify job classification and better match pay to market rates, particularly in areas where the public sector has trouble competing for talent. It also identifies opportunities to better reward performance, productivity and job responsibilities. In Israel, no pay reform is possible without the agreement and active collaboration of public sector unions, and so the second part of this report focuses on public sector labour relations and makes recommendations to improve the functioning of the collective bargaining process in Israel’s public sector. This report contributes to the ongoing work of the OECD’s Public Employment and Management working party, to support the implementation of the Recommendation of Council on Public Service Leadership and Capability.

  • 19-juillet-2021

    Français

    Administration fiscale : vers des conditions de télétravail pérennes à l’ère du COVID-19

    La pandémie de COVID-19 a provoqué un changement important dans la plupart des administrations fiscales avec l’augmentation du travail à distance pour de nombreux membres de leur personnel. Alors que les administrations fiscales examinent le type d’environnement de travail après la pandémie, beaucoup envisagent la poursuite d'un certain degré de travail à distance pour les employés sur un plus long terme. Un tel changement doit être soigneusement examiné car il touche de nombreux aspects d'une organisation, des technologies de l'information à la politique de l'emploi et à la culture organisationnelle. Cette note explore certaines des questions clés que les administrations fiscales pourraient prendre en compte lors de la conception de politiques, de processus et d'orientations en matière de travail à distance afin de garantir que le travail à distance à plus long terme soit durable à la fois pour l'administration fiscale dans son ensemble et pour les employés à titre individuel. Cette note ne fournit pas de recommandations pour des mesures particulières car les circonstances de chaque administration peuvent varier. Au lieu de cela, les informations contenues dans cette note ont pour but d’aider à stimuler la réflexion des administrations fiscales au sujet des domaines dans lesquels des changements ou des ajouts aux stratégies existantes pourraient être nécessaires, ce qui est illustré par des exemples d'actions prises ou planifiées par les membres du Forum sur l'administration fiscale.
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  • 30-June-2021

    English

    The Future of Corporate Governance in Capital Markets Following the COVID-19 Crisis

    This report provides an evidence-based overview of developments in capital markets globally leading up to the COVID-19 crisis. It then documents the impact of the crisis on the use of capital markets and the introduction of temporary corporate governance measures. Although the structural effects of the crisis on capital markets and its interplay with corporate governance remain to be fully understood, this report presents trends that can be used to shape policies that will support the recovery and formulates key policy messages that will guide the upcoming review of the G20/OECD Principles of Corporate Governance. The report emphasises that the road to recovery will require well-functioning capital markets that can allocate substantial financial resources for long-term investments. It also highlights the need to adapt corporate governance rules and practices to the post-COVID-19 reality, particularly in areas such as increased ownership concentration; environmental, social and governance (ESG) risk management; digitalisation; insolvency; audit quality and creditor rights.

  • 30-June-2021

    English

    OECD Corporate Governance Factbook - 2021

    The Factbook provides up-to-date information about the institutional, legal and regulatory frameworks for corporate governance across 50 jurisdictions worldwide. It complements the G20/OECD Principles of Corporate Governance and can be used by governments, regulators and the private sector to compare their own frameworks with those of other countries and also to get information on practices in specific jurisdictions.

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  • 28-June-2021

    English

    Tools for trustworthy AI - A framework to compare implementation tools for trustworthy AI systems

    As artificial intelligence (AI) advances across economies and societies, stakeholder communities are actively exploring how best to encourage the design, development, deployment and use of AI that is human-centred and trustworthy. This report presents a framework for comparing tools and practices to implement trustworthy AI systems as set out in the OECD AI Principles. The framework aims to help collect, structure and share information, knowledge and lessons learned to date on tools, practices and approaches for implementing trustworthy AI. As such, it provides a way to compare tools in different use contexts. The framework will serve as the basis for the development of an interactive, publicly available database on the OECD.AI Policy Observatory. This report informs ongoing OECD work towards helping policy makers and other stakeholders implement the OECD AI Principles in practice.

  • 16-June-2021

    English

    OECD Capital Market Review of Croatia 2021: Capital market reforms for recovery and improved business dynamics in Croatia

    This report offers policy recommendations to improve the legal, regulatory and institutional framework for capital markets in Croatia in a way that will foster a resilient and dynamic business environment, help realise the potential of Croatian corporations and give households better opportunities to diversify their long-term savings.

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  • 8-June-2021

    English

    OECD Review of the Corporate Governance of State-Owned Enterprises in Croatia

    This report evaluates the corporate governance framework of the Croatian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “SOE Guidelines”).

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  • 2-June-2021

    English

    The promises and pitfalls of SupTech for corporate governance-related enforcement

    Digital technologies and data hold the potential to automate and improve the efficiency and effectiveness of regulatory and supervisory processes, which have become increasingly complex given the substantial increase of complex regulatory data in recent years. Securities and financial regulators have turned to supervisory technology (SupTech) tools and solutions as a means to improve their oversight, surveillance and analytical capabilities, which can in turn have important benefits for financial stability and market integrity. This Going Digital Toolkit note takes stock of the most common uses of SupTech by securities regulators to date; identifies its associated benefits, risks and challenges; and outlines considerations for devising adequate SupTech strategies, with a particular focus on corporate governance-related enforcement.

  • 31-May-2021

    English

    Maintaining competitive neutrality: Voluntary transparency and disclosure standard for internationally active state-owned enterprises and their owners

    This voluntary standard outlines a set of best practices for transparency and disclosure by internationally-active state-owned enterprises and their owners. This standard complements the existing provisions of the OECD Guidelines on Corporate Governance of State-Owned Enterprises and the Recommendation of the Council on Competitive Neutrality.

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  • 31-May-2021

    English

    Using digital technologies to strengthen shareholder participation

    The right for shareholders to vote and participate in corporate decisions is one of the fundamental building blocks of a well-functioning corporate governance framework. Digital technologies offer important opportunities to strengthen corporate governance by facilitating greater shareholder participation. This Going Digital Toolkit note takes stock of recent developments and lessons learned from efforts to allow shareholders to participate in corporate decision making via virtual meetings, including in the context of the Covid-19 pandemic. The note also highlights the use of distributed ledger technology (DLT) and its potential to address the main challenges raised by the current corporate voting processes, in particular by facilitating the identification of shareholders by issuers and end-to-end confirmation of their votes. Despite these benefits, however, challenges remain that might discourage or slow down the pace of DLT adoption.
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