OECD Corporate Governance Factbook 2025: Slovak Republic
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 the Slovak Republic’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.
Civil Code in general:
The Slovak Republic is working on modernising private law, including through recodification of company law. The aim of the recodification is to simplify the involvement of shareholders in company management, including the digitalisation of decision-making processes, to strengthen the protection of affected parties, and to enhance transparency in identifying ultimate beneficial owners. The recodification of the Civil Code is expected to be approved by the Slovak government in December 2025 or in 2026, with the legislative process set to begin in the summer of 2025. (Annual Progress Report of the Slovak Republic 2025)
Company Law:
As of 5 December 2026, the Slovak Republic will (along with other EU Member States) have to transpose the 2024/2810 Directive on multiple-vote share structures in companies that seek admission to trading of their shares on a multilateral trading facility (MTF). Multiple-vote shares according to the directive means shares belonging to a distinct and separate class of shares in which the shares carry more votes per share than in another class of shares with voting rights on matters to be decided at the general meeting of shareholders. The directive applies only to companies that seek admission to trading of their shares on MTFs, which include SME growth markets, and that do not have any shares that are already admitted to trading on an MTF or regulated market.
Accounting Law:
As of 1 June 2024, Act No. 105/2024 Coll. transposed the EU Corporate Sustainability Reporting Directive 2022/2464 (CSRD), introducing mandatory sustainability reporting in line with the European Sustainability Reporting Standards (ESRS) from 2025/2026 for certain companies.
As of 10 July 2025, Act No. 187/2025 Coll. introduced a two-year postponement of corporate sustainability reporting requirements for certain companies in line with the EU Directive 2025/794 (“stop the clock” Directive amending CSRD).
|
No. of listed companies in Dec 2024 |
Change since Dec 2021 |
Market capitalisation in Dec 2024 |
Ratio to GDP |
||
|---|---|---|---|---|---|
|
Slovak Republic |
17 |
|
8% |
USD 3 bn |
2.2% |
|
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.
* Although companies are required to disclose their financial statements in accordance with IAS 24, there are no additional requirements for periodic disclosure of RPTs.
* Jurisdictions where mandatory takeover bid rules exist are included.
** Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.
* Some jurisdictions belong to multiple categories.