Reports

State-Owned Enterprises in Asia: National Practices for Performance Evaluation and Management

This report provides an overview of national practices towards performance evaluation and management of state-owned enterprises in 11 Asian economies: Bhutan, People’s Republic of China, India, Indonesia, Kazakhstan, Korea, Myanmar, Pakistan, Philippines, Singapore and Viet Nam.

15 years of the National Contact Points

Fifteen years after the creation of National Contact Points as a means to improve the implementation of the Guidelines, the OECD has conducted an analysis of the functioning and performance of the National Contact Points.

Fiscal Federalism 2016 - Making Decentralisation Work

Quantifying the Costs, Benefits and Risks of Due Diligence for Responsible Business Conduct: Framework and Assessment Tool for Companies

This report presents the results of an OECD/SIPA research project on the development of a framework and assessment tool to measure the costs and benefits of due diligence for businesses using the OECD’s due diligence framework as a basis.

Changing business models of stock exchanges and stock market fragmentation

This report reviews structural changes in the stock exchange industry and provides data on M&A changes in the aggregate revenue structure of major stock exchanges. It describes the fragmentation of the stock market resulting from an increase in stock exchange-like trading venues, such as alternative trading systems (ATSs) and multilateral trading facilities (MTFs), and a split between dark (non-displayed) and lit (displayed) trading.

The impact of investment treaties on companies, shareholders and creditors

Investment treaties are intended to offer foreign investors protection for their investments from host government conduct in violation of the treaty. This report examines how many investment treaties, as interpreted, have generated rules that can disrupt fundamental principles of corporate governance and corporate finance.

Is foreign bribery an attractive investment in some countries? (pdf)

One of the most basic legal principles is that crime should not pay. Yet this report shows that, in many jurisdictions with weak sanctions, foreign bribery may be an attractive investment. It shows, in particular, that a company would still be willing to "invest" in a foreign bribery scheme even if it knew in advance that it would be caught and fined at the end of the bribery scenario.

OECD Report to G7 Leaders on Responsible Business Conduct

This note describes work undertaken by the OECD to support the implementation of the 2015 G7 Leaders’ Declaration in the area of responsible business conduct. Four areas of action are covered: outreach on responsible business conduct (RBC) standards to other countries; development of guidance for supply chain due diligence; monitoring of multi-stakeholder initiatives; and strengthening National Contact Points.

Renforcer la conduite responsable des entreprises par les échanges et l'investissement

Afin d’instaurer une croissance durable et inclusive, il est nécessaire d’augmenter non seulement le volume des investissements, mais également leur qualité, notamment en ayant recours à des cadres d’action pour l’investissement qui favorisent une conduite responsable des entreprises (CRE). Ce document explique les efforts continus de l’OCDE à promouvoir la CRE.