This report discusses the implications of the digitalisation of finance for financial education and relevant consumer protection issues and provides an overview of digital financial services around the world.
Awareness of the importance of financial education is gaining momentum among policy makers in economies the world over. The OECD and its International Network on Financial Education (INFE) provide a unique policy forum for governments to exchange views and experiences on this issue.
English, PDF, 2,098kb
Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. This paper will help institutional investors implement the due diligence recommendations of the OECD Guidelines for Multinational Enterprises in order to prevent or address adverse impacts related to human and labour rights, the environment, and corruption in their investment portfolios.
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.
English, PDF, 1,778kb
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.
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.
This report provides updates of trends and developments associated with sovereign borrowing requirements and debt levels from the perspective of public debt managers for the OECD area and country groupings.
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.
English, PDF, 748kb
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.
This annual publication provides comprehensive data on the volume, origin and types of aid and other resource flows to around 150 developing countries. The data show each country's intake of official development assistance and well as other official and private funds from members of the Development Assistance Committee of the OECD, multilateral agencies and other key donors. Key development indicators are given for reference.