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Reports


  • 2-novembre-2020

    Français

    Changer les lois et éliminer les obstacles à l’autonomisation économique des femmes : Égypte, Jordanie, Maroc et Tunisie

    À l’heure où de nombreux pays de la région MENA cherchent à accélérer leur croissance économique et à construire des sociétés plus stables et plus ouvertes, ce rapport soutient qu’une plus grande autonomisation économique des femmes est l’une des clés pour atteindre ce double objectif. Il affirme qu’en dépit des difficultés rencontrées par certains pays pour garantir aux femmes un accès égal aux opportunités économiques, des progrès sont en cours et peuvent être renforcés par des actions politiques ciblées, inclusives et coordonnées. S’appuyant sur les conclusions d’un premier rapport de suivi publié en 2017, le présent rapport analyse les réformes législatives, politiques et institutionnelles récentes en faveur de l’autonomisation économique des femmes en Égypte, en Jordanie, au Maroc et en Tunisie et cherche à identifier les facteurs de réussite qui ont contribué à ancrer ces réformes. Il fournit par ailleurs des exemples concrets et des outils pratiques à l’intention des décideurs politiques pour les aider à transformer les politiques publiques en actions efficaces pour l’autonomisation économique des femmes.
  • 7-October-2020

    English

    Corporate Governance in Costa Rica

    This review of Corporate Governance in Costa Rica was prepared as part of Costa Rica’s accession process for OECD membership. During the three-year period of the review, the government made substantial progress in strengthening its institutional and legal framework in line with the G20/OECD Principles of Corporate Governance and OECD Guidelines on Corporate Governance of State-Owned Enterprises (SOEs). The report evaluates Costa Rica’s corporate governance policies and practices for both listed and state-owned companies. It finds that while Costa Rica’s capital market is quite small, its framework for corporate governance of listed companies is largely consistent with the Principles. Costa Rica has seen particular progress in issuing a new corporate governance code and requirements related to ownership disclosure. For SOEs, which play a key role in the Costa Rican economy, the Presidency has taken important steps to establish a co-ordinating unit which has spearheaded numerous reforms. These reforms include issuing a government ownership policy, more transparent and structured appointments of SOE board members (while removing politicians from boards), and reporting on SOEs’ performance. To further strengthen SOE performance and accountability, the report recommends additional steps to improve board practices, clarify performance objectives and implement International Financial Reporting Standards.
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  • 2-October-2020

    English

    OECD Capital Market Review of Portugal

    Building on Portugal’s successful implementation of a wide range of structural and economic reforms over the past decade, the OECD Capital Market Review of Portugal offers policy recommendations to Portuguese authorities on how to improve the conditions for capital markets to finance corporations of all sizes and provide investment opportunities to savers.

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  • 29-September-2020

    English

    Sustainable and resilient finance

    29/09/2020 - The COVID-19 pandemic has highlighted an urgent need to consider resilience in finance, both in the financial system itself and in the role played by capital and investors in making economic and social systems more dynamic and able to withstand external shocks. The 2020 OECD Business and Finance Outlook focuses on the environmental, social and governance (ESG) factors that are rapidly becoming a part of mainstream finance.

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  • 25-September-2020

    English, PDF, 6,322kb

    ESG Investing: Practices, Progress and Challenges

    This report provides an overview of concepts, assessments, and conducts quantitative analysis to shed light on both the progress and challenges with respect to the current state of ESG investing.

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  • 25-September-2020

    English, PDF, 5,061kb

    ESG Investing Environmental Pillar Scoring Reporting

    This report assesses the landscape of criteria and measurement within the E pillar of ESG investing to better understand the extent to which E scores reflect outputs such as carbon emissions and core metrics that capture the negative effects of business activities on the environment, and to understand the impact of climate change to businesses.

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  • 23-September-2020

    English

    Leadership for a high performing civil service - Towards senior civil service systems in OECD countries

    Public service leaders – senior civil servants who lead and improve major government functions – are at the heart of government effectiveness. They translate political direction into the policies and programmes that keep citizens healthy, safe, and economically productive. In order to do so, however, they need to have both the right skills and institutional support to deploy them effectively. This paper summarises insights from a recently completed project that addressed this challenge. First, the paper identifies four leadership capabilities that are necessary to respond to complex policy challenges: values-based leadership, open inclusion, organisational stewardship, and networked collaboration. Second, the paper outlines a model for assessing senior civil service systems, i.e. the policies, processes and tools needed to develop these capabilities and support leaders in using them. The paper concludes with recommendations to help governments take a systematic approach to the development and management of their public service leaders.
  • 6-August-2020

    English

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

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 23-July-2020

    English

    Responsible business conduct in the financial sector

    Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. Although the Guidelines’ due diligence recommendations can help financial institutions, the inherent complexities in the sector create challenges. This paper highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

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  • 22-juillet-2020

    Français

    Lignes directrices pour l’évaluation de la qualité des systèmes de contrôle interne

    Les organisations du secteur public du monde entier utilisent de plus en plus des concepts de gestion avancés. L'un de ces concepts, le contrôle interne, est un ensemble de dispositions de gestion conçues pour atteindre les objectifs d'une organisation dans les délais, selon des normes de performance appropriées, dans les limites du budget, de manière efficace, efficiente et conforme à la loi. Ces lignes directrices expliquent en détail comment développer le contrôle interne dans les organisations du secteur public et comment évaluer la qualité des systèmes existants. Elles sont destinées à guider les ministères des finances et les responsables du secteur public des pays candidats et candidats potentiels à l’UE, mais pourraient également être utilisées par d'autres administrations souhaitant évaluer ou améliorer leurs systèmes de gestion et de contrôle.
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