Corporate affairs

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 TNB 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.

 

Contribute to the TNB Project

Experts from the public sector, business and civil society are invited to engage with the OECD on this new initiative and to contribute to the Project. Those interested in contributing are invited to contact Mr Héctor Lehuedé (hector.lehuede@oecd.org).

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 Download the report

TNB Project overview (pdf)

TNB Project Consultation on 25 March 2015 (pdf)

The TNB Project explained

Philippe Montigny of Ethic Intelligence interviews Pierre Poret, OECD's Deputy Director of Finance and Enterprise Affairs, about the TNB Project.

OECD instruments and resources

ANTI-BRIBERY
www.oecd.org/daf/anti-bribery/

 

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)

 


COMPETITION
www.oecd.org/daf/competition/

 

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)


CORPORATE AND SECURITIES FRAUD
www.oecd.org/daf/ca/

 

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)

  

 

RESPONSIBLE BUSINESS CONDUCT

 

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
 

TAX AND CRIME
www.oecd.org/corruption/crime/

 

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)

 


OTHER RESOURCES

 

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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