Quatre décennies après leur adoption, les Principes directeurs de l’OCDE à l’intention des entreprises multinationales sont plus utiles que jamais pour faire en sorte que les entreprises adoptent un comportement responsable, où qu’elles opèrent.
One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for the public coffers. This report is intended to help policy makers, law enforcement officials and stakeholders strengthen prevention efforts at both the public and private levels, through improved understanding and enhanced awareness of corruption risk and mechanisms. It will help better tailoring responses to evolving corruption patterns and effectively countering adaptive strategies. The report also offers options to put a cost on corruption to make it less attractive at both the public and private levels.
This report presents recommendations on the reform of economic instruments for water resources management in Kyrgyzstan, specifically on tariffs for urban water supply and sanitation (WSS) and irrigation water, pollution charges, surface water abstraction charges for enterprises (consumptive and non-consumptive uses), specific land tax rates for the Issyk-Kul biosphere reserve, as well as taxes and customs duty on products contributing to water pollution. For each instrument, alternative reform options are identified and assessed, and preferred options put forward, with an action plan.
OECD Corporate Governance Working Papers provide analysis and information on national and international corporate governance issues and developments, including state ownership and privatisation policies.
Companies today, in particular banks, insurance companies and other financial institutions, increasingly operate their businesses in a group structure. This working paper examines the corporate governance of these groups, paying particular attention to financial groups, and includes an international perspective on corporate and financial laws. It identifies good practices and regulatory considerations for group governance.
Français, PDF, 1,540kb
Les organisations terroristes ont recours à la corruption aussi bien pour financer que pour perpétrer des actes de terrorisme. La présente brochure analyse les mécanismes selon lesquels la corruption et l’exploitation criminelle des ressources naturelles favorisent le terrorisme. Elle jette les bases d’une réflexion et d’un dialogue entre les pays résolus à éradiquer le terrorisme.
English, PDF, 2,446kb
This report covers the activities undertaken to promote the effective implementation of the OECD Guidelines for Multinational Enterprises by governments and National Contact Points from July 2014 to December 2015.
Depuis sa création, l’OCDE est à la pointe des efforts pour définir des "règles du jeu" internationales en matière de mouvements de capitaux, d’investissement international et d'échanges de services. Les pays adhérents ont institué des disciplines pour eux-mêmes et pour les entreprises multinationales en définissant des instruments juridiques que les pays adhérents s’engagent à respecter.
Investment can help raise standards of living through job creation, skills and technology development, and distribution of wealth. Achieving these impacts, however, depends on the quality of the investment as much as the quantity. This chapter from the 2016 Development Co-operation Report discusses how responsible business conduct can directly contribute to achieving the SDGs, while also being good for business.
Costly and lengthy regulatory barriers, accompanied by sluggish markets, have long been reasons for companies and their shareholders to look for alternatives to Initial Public Offerings (IPOs). A popular alternative has often been to pursue backdoor listing – often accomplished through a reverse merger, exchange offer, or rights offer, for instance. Because backdoor listings are often not under the strict oversight of listing rules and regulations, it is argued that they are prone to fraud and abuse. This report provides four regulatory strategies for consideration by policy makers in Indonesia, in order to support their efforts to improve listing and corporate governance standards.