Reports


  • 15-March-2017

    English

    Financial Consumer Protection

    The OECD works on advancing consumer finance protection through informed choice that includes disclosure, transparency and education; protection from fraud, abuse and errors; and, recourse and advocacy.

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  • 15-March-2017

    English, PDF, 1,778kb

    Financial education for micro, small and medium-sized enterprises in Asia

    This paper describes and provides guidance on policy and practice relating to financial education for MSMEs and potential entrepreneurs in Asia, with a particular focus on Indonesia.

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  • 24-February-2017

    English

    Accrual Practices and Reform Experiences in OECD Countries

    Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.
  • 1-February-2017

    English

    Disaster risk financing

    Disasters present a broad range of human, social, financial, economic and environmental impacts, with potentially long-lasting, multi-generational effects. The financial management of these impacts is a key challenge for individuals and governments in developed and developing countries. The OECD supports the development of strategies for the financial management of natural and man-made disaster risks.

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  • 27-January-2017

    English, PDF, 748kb

    Conditions for establishment of subsidiaries and branches in the provision of banking services by non-resident institutions

    In 2014, the Financial Stability Board (FSB), in collaboration with the IMF and OECD, prepared a report for G20 leaders that sought to assess the cross-border consistencies and global financial stability implications of structural banking reform measures. To further examine structural banking reform measures taken since 2008, the OECD circulated a survey. This report describes the outcome of this survey.

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  • 3-January-2017

    English

    Annuity products

    The OECD is working on improving the understanding of the problems facing annuity markets by focusing more closely on the nature of the guarantees provided by annuity products and their costs for insurance companies and consumers.

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  • 20-December-2016

    English

    Financial Market Trends - OECD Journal

    The articles in Financial Market Trends focus on trends, structural issues and developments in financial markets and the financial sector.

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  • 14-December-2016

    English

    OECD Clean Energy Investment Policy Review of Jordan

    The Jordan Clean Energy Investment Policy Review is a country-specific application of the OECD Policy Guidance for Investment in Clean Energy Infrastructure. It aims to help Jordanian policy makers strengthen the enabling conditions for investment in renewable electricity generation in Jordan. The Policy Guidance is a non-prescriptive tool to help governments identify ways to mobilise private sector investment in clean energy infrastructure, especially in renewable electricity generation. The Policy Guidance was jointly developed by the OECD Working Party on Climate, Investment and Development (WPCID) of the Environment Policy Committee (EPOC) and the OECD Investment Committee, jointly with the Global Relations Secretariat (GRS). It benefited from significant inputs of the World Bank and the United Nations Development Programme (UNDP). The Policy Guidance was annexed to the Communiqué of G20 Finance Ministers and Central Bank Governors at their meeting on 10-11 October 2013.
  • 7-December-2016

    English

    Biodiversity Offsets - Effective Design and Implementation

    This report examines the key design and implementation features that need to be considered to ensure that biodiversity offset programmes are environmentally effective, economically efficient, and distributionally equitable. Biodiversity offsets are being increasingly used in a wide range of sectors as a mechanism to help compensate for the adverse effects caused by development projects in a variety of ecosystems. In this report, insights and lessons learned are drawn from more than 40 case studies from around the world, with an additional 3 in-depth country case studies from the United States, Germany and Mexico.
  • 6-December-2016

    English

    Retirement savings adequacy

    This project investigated whether people are saving enough for retirement and examining the role that private pensions can play in the retirement readiness of the working age population.

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