Corporate governance and corporate finance

The OECD Corporate Governance Committee is reviewing the G20/OECD Principles of Corporate Governance. OECD, G20 and FSB members participate in the review, as well as other countries through the Committee’s regional Roundtables (Asia, Latin America and the Middle East and North Africa). The overall objective of the review is to update the Principles, in light of recent evolutions in capital markets and corporate governance policies and practices. The review was launched in November 2021 and will be completed in 2023.

This report provides an overview of the main trends and issues related to the implications of climate change for corporate governance. It focuses on economic, legal and accounting issues related to shareholder rights, corporate disclosure and the responsibilities of company boards. Importantly, this report informs the ongoing review of the G20/OECD Principles of Corporate Governance which help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance.

On 22 November 2022, the OECD Corporate Governance Committee designated its Chair, Vice-Chairs and Bureau for 2023.