Draft Guidelines for Corporate Bond Issuers

This document presents a draft set of guidelines on how the G20/OECD Principles on Corporate Governance may be applied to corporate bond issuers. The draft builds on the OECD Corporate Governance Committee’s previous work, including the OECD paper Regulatory Frameworks and Trends in the Corporate Bond Market (January 2025), the Committee’s Roundtable on Policies and Practices for Corporate Bond Issuers held in April 2024, and the OECD's Global Debt Report 2025.

The document remains a work in progress and it is subject to further change, including to reflect feedback received through this consultation.

Interested parties are invited to send their comments to the Capital Markets and Financial Institutions Division of the OECD Directorate for Financial and Enterprise Affairs no later than 31 January 2026, by e-mail addressed to corporategovernance@oecd.org and Caio.Deoliveira@oecd.org.