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Reports


  • 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.

  • 20-May-2021

    English

    Lobbying in the 21st Century - Transparency, Integrity and Access

    Lobbying, as a way to influence and inform governments, has been part of democracy for at least two centuries, and remains a legitimate tool for influencing public policies. However, it carries risks of undue influence. Lobbying in the 21st century has also become increasingly complex, including new tools for influencing government, such as social media, and a wide range of actors, such as NGOs, think tanks and foreign governments. This report takes stock of the progress that countries have made in implementing the OECD Principles for Transparency and Integrity in Lobbying. It reflects on new challenges and risks related to the many ways special interest groups attempt to influence public policies, and reviews tools adopted by governments to effectively safeguard impartiality and fairness in the public decision-making process.

  • 11-May-2021

    English

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

    This report evaluates the corporate governance framework for the Ukrainian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The report was prepared at the request of Ukraine. It is based on discussions involving all OECD countries.

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  • 16-April-2021

    English

    Anti-Corruption and Integrity in State-Owned Enterprises in Latin America: A survey of ownership entities in Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Panama and Peru

    This report is based on an OECD survey and provides an overview of measures taken by jurisdictions in Latin America to improve integrity and prevent corruption in their state-owned enterprises.

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  • 8-March-2021

    English, PDF, 2,085kb

    Implementation Guide: OECD Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises

    This guide supports state owners in implementing the provisions of the Recommendation of the Council on Guidelines on Anti-Corruption and Integrity in SOEs. It provides answers to common questions about the Guidelines and presents many country examples of the different ways that the Guidelines can be put into practice.

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  • 2-March-2021

    English

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

    This report evaluates the corporate governance framework for the Brazilian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The report was prepared at the request of Brazil. It is based on discussions involving all OECD countries.

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  • 2-March-2021

    English

    The governance of company groups

    The majority of listed companies are part of a group linked through ownership and/or other mechanisms to exercise control. The popularity of group structures is based on a number of economic and legal advantages, including facilitating the supply of goods and services, economies of scale, reaching new markets or new activities, sharing the provisions of internal services such as loans and facilitating mergers and acquisitions. This working paper presents a comparative overview of the regulation of groups in company law. It also discusses how different corporate governance codes make recommendations on issues relevant to the boards in company groups.
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