Corporate governance and corporate finance

Corporate governance of SOEs: Guidance and research


‌The OECD regularly takes stock of national trends in state ownership practices, with a view to identifying good practices and supporting effective implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The list below provides a non-exhaustive overview of publications that either examine national practices towards state ownership or put forward more detailed implementation guidance to achieve the policy outcomes of the Guidelines. In some cases, links to other relevant policy instruments are provided.


The boards of state-owned enterprises

Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices  (2017)

The size and sectoral distribution of SOEs (2017)

State-Owned Enterprises as Global Competitors - A Challenge or an Opportunity? (2016)

Risk Management by State-Owned Enterprises and their Ownership (2016)

SOEs in Asia: National Practices for Performance Evaluation and Management (2016)

Broadening the ownership of SOEs - A comparison of governance practices (2016)

State-owned enterprise governance reform: An inventory of recent change (2011)

Professionalising boards of directors of state-owned enterprises: Stocktaking of National Practices (2018) 

Boards of directors of state-owned enterprises: An overview of national practices (2013)

Rationales for state ownership

Disclosure and transparency

State-owned enterprise governance: A stocktaking of government rationales for enterprise ownership(2015)

State-owned enterprises in the development process (2015)

State-owned enterprises: Good governance as a facilitator for development (2015)

Accountability and transparency: A guide for state ownership (2010)

State-owned enterprises in the marketplace

Equitable treatment of shareholders and other investors

International trade and investment by state enterprises

Financing state-owned enterprises: An overview of national practices (2014)

State-invested enterprises in the global marketplace: Implications for a level playing field (2014)

Balancing commercial and non-commercial priorities of state-owned enterprises (2013)

State-Owned Enterprises - Trade Effects and Policy Implications (2013)

Competitive neutrality: Maintaining a level playing field between public and private business (2012)

G20/OECD Principles of Corporate Governance (2015)

Stakeholder relations and responsible business conduct


Stocktaking of anti-corruption and business integrity measures for Southern African SOEs (2015)




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