Related party transactions involve parties who can control the terms of a transaction in their favor potentially at the cost of the company. They include management, board members and controlling shareholders. The publication reviews provisions covering related party transactions and the protection of minority shareholder rights in 31 jurisdictions, both OECD and non-OECD. In addition, the regulatory and legal systems that have beeen developed in five jurisdictions are reviewed in detail and allow a wide range of experience to be compared and lessons drawn. They are, Belgium, France, Italy, Israel and India.
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This consensus report by the Asian Roundtable on Corporate Governance defines corporate governance reform priorities and makes recommendations that reflect the specific conditions and needs within Asia. It includes an overview of corporate governance frameworks in 13 Asian economies.
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This comparative table has been prepared to facilitate understanding by the adhering governments of the changes made to the OECD Guidelines for Multinational Enterprises, on the occasion of the 2011 update of the instrument.
The 2011 update of the Guidelines includes new recommendations addressing human rights, living wages, and internet freedom, as well as reinforced procedural guidance for their promotion and implementation.
This project analyses good government policies and responsible business practices to enhance the contribution of private and international investment to reducing carbon emissions.
The 2011 annual report on the OECD Guidelines for Multinational Enterprises focuses on adhering countries' committment to new, stronger standards of corporate behaviour in the updated OECD Guidelines for Multinational Enterprises.
This report reviews three key areas of corporate action accounting for greenhouse gas emissions, achieving emissions reductions and engaging suppliers, consumers and others.
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Prepared by the OECD for the G20, this study describes the main features of whistleblower protection frameworks currently in place in G20 countries and provides guiding principles and best practices to support the implementation of the G20 commitment to strengthen the protection of whistleblowers.
This publication examines the role of institutional investors in promoting good corporate governance and reviews Australia, Chile and Germany in more detail.
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This document reproduces the Report by the Chair of the Annual Meeting of the National Contact Points (NCP) which was held in June 2011. This report reviews NCP activities as well as other implementation activities undertaken by adhering governments over the June 2010 - June 2011 period.