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Reports


  • 25-September-2020

    English, PDF, 6,322kb

    ESG Investing: Practices, Progress and Challenges

    This report provides an overview of concepts, assessments, and conducts quantitative analysis to shed light on both the progress and challenges with respect to the current state of ESG investing.

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  • 25-September-2020

    English, PDF, 5,061kb

    ESG Investing Environmental Pillar Scoring Reporting

    This report assesses the landscape of criteria and measurement within the E pillar of ESG investing to better understand the extent to which E scores reflect outputs such as carbon emissions and core metrics that capture the negative effects of business activities on the environment, and to understand the impact of climate change to businesses.

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  • 22-juillet-2020

    Français

    Lignes directrices pour l’évaluation de la qualité des systèmes de contrôle interne

    Les organisations du secteur public du monde entier utilisent de plus en plus des concepts de gestion avancés. L'un de ces concepts, le contrôle interne, est un ensemble de dispositions de gestion conçues pour atteindre les objectifs d'une organisation dans les délais, selon des normes de performance appropriées, dans les limites du budget, de manière efficace, efficiente et conforme à la loi. Ces lignes directrices expliquent en détail comment développer le contrôle interne dans les organisations du secteur public et comment évaluer la qualité des systèmes existants. Elles sont destinées à guider les ministères des finances et les responsables du secteur public des pays candidats et candidats potentiels à l’UE, mais pourraient également être utilisées par d'autres administrations souhaitant évaluer ou améliorer leurs systèmes de gestion et de contrôle.

  • 6-July-2020

    English, PDF, 1,316kb

    Ownership structure of listed companies in India

    06/07/2020 - Building on a 2019 report by the OECD title "Owners of the World’s Listed Companies”, this report focuses on the ownership structures in Indian listed companies. It describes some unique Indian characteristics with respect to the ownership landscape and the presence of institutional investors in Indian capital markets.

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  • 22-June-2020

    English

    State-Owned Enterprise Reform in the Electricity Sector in Ukraine

    This review identifies 19 recommendations as priority areas for reform addressed to Ukraine's role as owner/shareholder, policy maker and regulator in the electricity sector.

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  • 8-June-2020

    English

    No policy maker is an island: The international regulatory co-operation response to the COVID-19 crisis

    This brief was developed by the OECD Regulatory Policy Division. It discusses how countries can together manage more effective and consistent responses to the COVID-19 crisis and its vast consequences by learning from each other, ensuring the resilience of supply chains and maintaining the interoperability of essential services through international regulatory co-operation (IRC).

  • 3-June-2020

    English

    Duties and Responsibilities of Boards in Company Groups

    This publication provides an overview of the duties and responsibilities of boards in company groups across 45 jurisdictions. The introduction outlines the global landscape of company groups, their economic role and the principal challenges they present with respect to corporate governance polices. Part I develops a typology of legal and regulatory approaches that jurisdictions have taken to address these challenges. Part II highlights differences and commonalities across jurisdictions, especially as they relate to: how directors may take into account group interests; procedures for managing conflicts of interest; compensating losses incurred by a group company for the benefit of the group; transparency around group purposes and allocation of business opportunities; and allocation of responsibility for company policy and oversight between parent and subsidiary boards. Additional chapters offer case studies of recent and specific approaches to company group governance in Colombia, India, Israel and Korea.

  • 12-May-2020

    English

    Testing the evidence, how good are public sector responsiveness measures and how to improve them?

    This paper analyses two common uses of the responsiveness concept in the public management and political science literature: external political efficacy and satisfaction with health and education services. The decline of people sense of influence in public affairs and perceptions about the quality of public services are two key concerns affecting policymaking. The fact that responsiveness measures are increasingly being collected in non-official and official household surveys and the range of covariates available make it possible to test their statistical accuracy. Accuracy encompasses both reliability (i.e. if the measure produces consistent information over time) and validity (i.e. if the measure reflects the underlying concept being measured). This paper finds good evidence on the accuracy of political efficacy measures. Although no sufficiently strong evidence on the accuracy of satisfaction with health metrics is stronger than for education services signaling the relevance of other aspects such as direct exposure to the service and its intensity, as well as the different attributes shaping satisfaction levels. Findings from this paper support some of the conclusions in the Responsiveness chapter of the UN Citi Praia Handbook on Governance Statistics.

  • 30-April-2020

    English, PDF, 1,549kb

    FDI in Figures, April 2020

    30/04/2020 - Global FDI increased in 2019 but was still struggling when COVID-19 hit. Despite an increase of 12% in 2019 to USD 1 426 billion, global FDI flows remained below levels recorded between 2010 and 2017. Compared to 2017, FDI flows decreased by 15%, continuing the downward trend observed since 2015.

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