Published 31 May 2021
SOEs are increasingly active in the global marketplace. Thus, ensuring adequate transparency and disclosure is key to ensure competitive neutrality with other market participants. This voluntary standard outlines a set of best practices for transparency and disclosure by internationally-active state-owned enterprises and their owners. This standard complements the existing provisions of the OECD Guidelines on Corporate Governance of State-Owned Enterprises and the Recommendation of the OECD Council on Competitive Neutrality. These instruments support the preservation of competitive neutrality. This standard can help to ensure that internationally-active SOEs operate efficiently, transparently and on equal footing with private companies in the global marketplace.