This booklet contains the text of the 2005 OECD Guidelines on Corporate Governance of State-Owned Enterprises. Download the different language versions in pdf file format. The Guidelines were updated in 2015.
Background: In September 2002, the OECD Working Group on Privatisation and Corporate Governance of State Owned Assets (later renamed OECD Working Party on State Ownership and Privatisation Practices) started developing a set of non binding guidelines for corporate governance of state-owned enterprises, in complement to the OECD Principles of Corporate Governance. After two years of consultation with SOE managers and owners, state audit bodies, parliamentarians and civil society representatives from OECD and non-OECD countries (including a call for public comments), the OECD Guidelines on Corporate Governance of State-Owned Enterprises were adopted in April 2005.