Corporate governance and corporate finance

OECD Trust and Business (TNB) Project


Promoting business integrity through strengthened corporate governance


Todays’ business leaders have an unprecedented opportunity, and responsibility, to show that companies can do good by doing well. Whether, how and to what extent they decide to make good use of their power is a key challenge for us all.

The OECD has a wealth of legal and policy instruments designed to promote responsible business practices, including the OECD Guidelines for Multinational Enterprises, the OECD Principles on Corporate Governance, the OECD Anti-Bribery Convention, and OECD anti-cartel recommendations. These instruments advise governments on how to create fair market conditions, and often provide companies with guidance on how to comply with the rules set by their governments.  

Despite this framework, however, there remains a gap between what these rules for business say, and how they are implemented. The goal of the TNB Project is to address this implementation gap

Working with governments, business, and civil society, the project promotes a discussion about the effective integration of business integrity considerations into a company’s decision making. This underpins the responsibilities of the board and executive management as defined in the G20/OECD Principles of Corporate Governance and aims to help companies better mitigate the risk of being used for, or engaging in, serious corporate misconduct.

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Stocktaking of corporate practices

Project overview

Project Consultation on 25 March 2015

OECD instruments and resources



OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions 


2009 Recommendation for Further Combating Bribery of Foreign Public Officials in International Business Transactions


Good Practice Guidance on Internal Controls, Ethics, and Compliance (pdf)


Country evaluations under the OECD Anti-Bribery Convention


OECD Foreign Bribery Report: An analysis of the crime of bribery of foreign public officials (2014)




OECD Recommendation on competition assessment


OECD Recommendation on effective action against hard core cartels


Best Practices for the Formal Exchange of Information Between Competition Authorities in Hard Core Investigations (pdf)


OECD Recommendation on fighting bid rigging in public procurement


OECD Recommendation concerning international co-operation on competition investigations and proceedings


Fighting corruption and promoting competition


Challenges of international co-operation in competition law enforcement (2014)



G20/OECD Principles of Corporate Governance


OECD Guidelines on Corporate Governance of State-Owned Enterprises


Corporate Governance and the Financial Crisis


Accountability and Transparency: a Guide for State Ownership (2010)


Risk Management and Corporate Governance (2014)


Board Practices: Incentives and Governing Risks (2010)


Supervision and Enforcement in Corporate Governance (2013)





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


The Policy Framework for Investment (PFI)


OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones



2009 Recommendation on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions


Standards on Transparency and Effective Exchange of Information


Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes


Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations


Global Forum on Transparency and Exchange of Information for Tax Purposes


Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors (2013)




OECD Declaration on Propriety, Integrity and Transparency in the Conduct of International Business and Finance


Policy Framework for Effective and Efficient Financial Regulation


Anti-Corruption Ethics and Compliance Handbook for Business (2013)


Behind the Corporate Veil: Using Corrupt Entities for Illicit Purposes (2001) 


Fighting corruption in the public sector at the OECD



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