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Reports


  • 12-December-2017

    English

    The Detection of Foreign Bribery

    The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery. The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery. The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.
  • 7-décembre-2017

    Français

    Institutions supérieures de contrôle des finances publiques et bonne gouvernance - Supervision, conseil et prospective

    Ce rapport répertorie les activités de 10 institutions supérieures de contrôle des finances publiques (ISC) : celles de l’Afrique du Sud, du Brésil, du Canada, du Chili, de la Corée, des États-Unis, de la France, des Pays-Bas, de la Pologne et du Portugal. Il étudie en particulier comment ces ISC évaluent les étapes clés du cycle des politiques publiques ainsi que les programmes et politiques qui en découlent. Les ISC ont la capacité d’aller plus loin que leur rôle traditionnel de supervision pour fournir des informations contribuant à l’élaboration de politiques publiques. Ce rapport présente des exemples et des études de cas d’activités d’ISC qui prennent en compte et soutiennent l’intégration de bonnes pratiques internationales dans la formulation, la mise en place et l’évaluation des politiques et programmes publics. Il donne des indications aux ISC cherchant à développer leurs activités de supervision, de conseil et de prospective tout en prenant en compte leur stratégie interne ainsi que les défis et acteurs des politiques publiques propres à leur environnement.
  • 1-December-2017

    English, PDF, 939kb

    Survey on integrity and 
anti-corruption in state-owned enterprises in Latin American and OECD countries

    This report identifies the risks of corruption which are most prevalent in and around state-owned enterprises in Latin America and provides an overview of national legal and regulatory frameworks and initiatives for anti-corruption and integrity in the region.

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  • 1-December-2017

    English

    Corporate Governance in Asia

    The Asian Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance in Asia.

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  • 17-November-2017

    English, PDF, 2,174kb

    Due diligence in Colombia’s gold supply chain: Gold mining in South West Colombia

    This report is part of a series of assessments on Colombian gold supply chains and the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas in the Colombian context. It analyses conditions of mineral extraction and related risks in the region of South West Colombia.

  • 31-October-2017

    English, PDF, 635kb

    FDI in Figures - October 2017

    Global FDI flows decreased by 3% to USD 788 billion in the first half of 2017 compared to the second half of 2016. The overall decrease was due to an 11% drop in Q2 after increasing 3% in Q1.Inflows to the EU decreased by 46%, partly due to a drop in the United Kingdom from the very high levels recorded in the second half of 2016, while outflows decreased by a more modest 12%.

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  • 19-October-2017

    English, PDF, 1,941kb

    OECD Equity Market Review of Asia 2017

    Stock exchanges in Asia have emerged as the world's fastest growing trading venues for listed stocks and several domestic investment banks in the region are becoming global actors. This new annual review follows and analyses trends in Asian public equity markets.

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  • 29-September-2017

    English

    Reforming Sanitation in Armenia - Towards a National Strategy

    This report assesses the state of Armenia’s sanitation services, which are in poor shape, and proposes ways forward for reforming the sector by: ensuring equitable access by all and identifying solutions that work for the poorest and most remote communities; generating economies of scale and scope, and reducing both investment and operational costs for the efficient delivery of sanitation services; and moving towards sustainable cost recovery for the sanitation sector, by identifying how much funding can be mobilised from within the sector and how much external transfers are required. The state of Armenia’s sanitation services are inadequate, with 51% of the population in rural areas using unimproved facilities, causing direct damage to the environment and exposing inhabitants to health risks, and better access but degraded sewerage-system infrastructure in urban areas, posing health hazards due to potential cross-contamination between sewage and drinking water. According to preliminary estimates, EUR 2.6 billion of investments will be required to meet Armenia’s sanitation needs, with approximately EUR 1 billion needing to be spent in the next 7 to 10 years. Given the country’s current economic situation, this investment will have to be spread over time and targeted to avoid further deterioration of infrastructure and increase of the financing gap.
  • 28-September-2017

    English

    Corporate Governance in Colombia

    This review of Corporate Governance in Colombia was prepared as part of the process of Colombia's accession to OECD Membership. The report describes the corporate governance setting for both listed companies and the state-owned sector (SOEs). The review then examines the legal and regulatory framework and company practices to assess the degree to which the recommendations of the G20/OECD Principles of Corporate Governance and the OECD Guidelines on Corporate Governance of State-Owned Enterprises have been implemented. The review finds that Colombia's framework for the corporate governance of listed companies is largely consistent with the Principles, although some companies have been reluctant to implement some of the good practices recommended in Colombia's national corporate governance code. For SOEs, the report recognises substantial reforms undertaken during the review process to adopt an ambitious national ownership policy. Reforms have included establishing an ownership co-ordination unit and more transparent reporting on SOE performance, and removing ministers from SOE boards and establishing more transparent board nomination processes aimed at enhancing the qualifications of board members. The report seeks continuing efforts to consolidate these reforms and to implement plans announced in the national ownership policy.
  • 14-September-2017

    English

    The Size and Sectoral Distribution of State-Owned Enterprises

    State-owned enterprises (SOEs) are important elements of many national economies. They are also increasingly active internationally, which has led to renewed concerns in recent years about whether their competitive conditions in home markets might adversely impact 'fair' competition with companies abroad. Many of the concerns held by national policy makers and businesses surrounding foreign SOEs’ competitive conditions stem from limited transparency and information on SOEs. This report seeks to bolster the factual information base by presenting the main findings of the most comprehensive and internationally comparable dataset currently available on the size, sectoral distribution and corporate forms of national SOE sectors in 40 countries.
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