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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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  • 23-September-2020

    English

    Leadership for a high performing civil service - Towards senior civil service systems in OECD countries

    Public service leaders – senior civil servants who lead and improve major government functions – are at the heart of government effectiveness. They translate political direction into the policies and programmes that keep citizens healthy, safe, and economically productive. In order to do so, however, they need to have both the right skills and institutional support to deploy them effectively. This paper summarises insights from a recently completed project that addressed this challenge. First, the paper identifies four leadership capabilities that are necessary to respond to complex policy challenges: values-based leadership, open inclusion, organisational stewardship, and networked collaboration. Second, the paper outlines a model for assessing senior civil service systems, i.e. the policies, processes and tools needed to develop these capabilities and support leaders in using them. The paper concludes with recommendations to help governments take a systematic approach to the development and management of their public service leaders.
  • 6-August-2020

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 23-July-2020

    English

    Responsible business conduct in the financial sector

    Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. Although the Guidelines’ due diligence recommendations can help financial institutions, the inherent complexities in the sector create challenges. This paper highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

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  • 15-July-2020

    English

    Alignment assessment of industry initiatives for due diligence in the garment and footwear sector

    The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector is used as the benchmark for due diligence by many industry and multi-stakeholder initiatives. The Alignment Assessment process serves to evaluate the alignment of the standards and implementation of these initiatives with the recommendations in the Guidance.

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  • 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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  • 26-June-2020

    English

    Anti-Corruption and Integrity Guidelines for State-Owned Enterprises

    The Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises are the first international instrument to offer the state, in its role as an enterprise owner, support in fighting corruption and promoting integrity in state-owned enterprises (SOEs).

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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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  • 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.
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