OECD Corporate Governance Factbook 2025: Czechia
Table of contents
This Country Note consolidates information published in the 2025 edition of the OECD Corporate Governance Factbook. Along with the summary of recent developments, it provides an overview of Czechia’s corporate governance framework and related information benchmarked against 51 other jurisdictions covered by the Factbook, including all OECD and G20 members.
The information in this document is as of 31 December 2024 unless otherwise specified.
For further details, please refer to the OECD Corporate Governance Factbook 2025.
In July 2025, an amendment to the Accounting Act was adopted, extending sustainability reporting obligations to additional companies and thereby further implementing the Corporate Sustainability Reporting Directive (CSRD) into Czech law.
Between 2023 and 2025, preparation of the legislative process for a new Accounting Act and related amendments was undertaken. The draft law aims to align Czech accounting and reporting practices more closely with international standards and introduces several significant reforms. Adoption is anticipated in 2026 or 2027.
A draft law transposing Directive (EU) 2022/2381 on improving gender balance among directors of listed companies was submitted to Parliament in June 2025 but was not adopted before its dissolution in October 2025. Resubmission is expected by late 2025 or early 2026.
In October 2025, initial steps were taken to amend the Capital Market Undertakings Act and related legislation to incorporate the EU Listing Act package and adapt Czech law to the directly applicable Regulation (EU) 2024/3005 on ESG ratings.
In August 2025, the Supreme Court ruled that public access to the register of beneficial owners under Act No. 37/2021 Coll. is incompatible with EU law. Consequently, statutory sanctions cannot be enforced until the legislation is amended.
|
No. of listed companies in Dec 2024 |
Change since Dec 2021 |
Market capitalisation in Dec 2024 |
Ratio to GDP |
||
|---|---|---|---|---|---|
|
Czechia |
12 |
0% |
USD 34 bn |
9.9% |
|
|
OECD members |
21 618 |
|
4.3% |
USD 92 518 bn |
136.5% |
|
World |
46 086 |
|
11.3% |
USD 124 536 bn |
112.7% |
Note: “World” covers 98 jurisdictions. “OECD members” covers 38 countries.
Source: OECD Capital Market Series Dataset. IMF.
Note: “World” covers 98 jurisdictions.
Source: OECD Capital Market Series Dataset.
Note: The share of companies in each jurisdiction where the single largest shareholder and the three largest shareholders own more than 50% of the company’s equity capital. “World” covers 98 jurisdictions.
Source: OECD Capital Market Series Dataset.
The categories that the jurisdiction fits into are highlighted in blue.
The bold numbers and words indicate country-specific additional information.
The numbers within parentheses indicate the number of jurisdictions applicable to each category.
For further information on the methodologies used for the categorisations, please see the OECD Corporate Governance Factbook 2025.
* Some jurisdictions belong to multiple categories because of the additional requirements other than a percentage of shareholding.
* Jurisdictions where mandatory takeover bid rules exist are included.
** In addition to the 30% threshold, control over the board also triggers a mandatory takeover bid.
*** Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.