Corporate governance

Monitoring the Performance of State-Owned Enterprises: Good Practice Guide for Annual Aggregate Reporting




28 January 2022



Download the full pdf:

English (official version)

French (official version) 

An increasing number of countries recognise the need for enhanced transparency around their state-owned enterprise (SOE) portfolio. Drawing from diverse international experiences, the publication Monitoring the performance of state-owned enterprises: Good practice guide for annual aggregate reporting is a step-by-step guide on best practices in annual aggregate reporting. The guide:

  • develops the business case for annual reporting and “forward looking” performance monitoring of SOEs to support active and informed ownership;
  • provides insights on institutional design and capacity to develop quality annual reporting;
  • offers key financial and non-financial information for inclusion;
  • develops strategies for accessibility, communication and dissemination.

The Guide can support newcomers to the practice, as well as policy makers who wish to enhance reporting to better align with the Recommendations of the OECD Guidelines on Corporate Governance of State-Owned Enterprises.


 » More work on Corporate Governance of State-Owned Enterprises


View the Key Findings




Related Documents