Good governance of state-owned enterprises is essential in order to ensure their contribution to economic efficiency and growth. The OECD facilitates policy dialogue and information exchange on improving corporate governance of state-owned enterprises and implementing privatisation policies.
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This report provides an overview of national practices towards performance evaluation and management of state-owned enterprises in 11 Asian economies: Bhutan, People’s Republic of China, India, Indonesia, Kazakhstan, Korea, Myanmar, Pakistan, Philippines, Singapore and Viet Nam.
Fifteen years after the creation of National Contact Points as a means to improve the implementation of the Guidelines, the OECD has conducted an analysis of the functioning and performance of the National Contact Points.
Significant corruption, labour, human rights and environmental risks are associated with the organisation of large sporting events. The OECD has instruments and expertise in implementation of complex projects can help host governments, event organisers and their business partners ensure that the world of sport remains associated with the traditional values of excellence and fair play.
Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level.
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This report presents the results of an OECD/SIPA research project on the development of a framework and assessment tool to measure the costs and benefits of due diligence for businesses using the OECD’s due diligence framework as a basis.
This report reviews structural changes in the stock exchange industry and provides data on M&A changes in the aggregate revenue structure of major stock exchanges. It describes the fragmentation of the stock market resulting from an increase in stock exchange-like trading venues, such as alternative trading systems (ATSs) and multilateral trading facilities (MTFs), and a split between dark (non-displayed) and lit (displayed) trading.
Investment treaties are intended to offer foreign investors protection for their investments from host government conduct in violation of the treaty. This report examines how many investment treaties, as interpreted, have generated rules that can disrupt fundamental principles of corporate governance and corporate finance.
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One of the most basic legal principles is that crime should not pay. Yet this report shows that, in many jurisdictions with weak sanctions, foreign bribery may be an attractive investment. It shows, in particular, that a company would still be willing to "invest" in a foreign bribery scheme even if it knew in advance that it would be caught and fined at the end of the bribery scenario.
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This note describes work undertaken by the OECD to support the implementation of the 2015 G7 Leaders’ Declaration in the area of responsible business conduct. Four areas of action are covered: outreach on responsible business conduct (RBC) standards to other countries; development of guidance for supply chain due diligence; monitoring of multi-stakeholder initiatives; and strengthening National Contact Points.