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  • 26-January-2023

    English

    International investment in Southeast Asia

    ASEAN-OECD Investment Programme fosters dialogue and experience sharing between OECD members and ASEAN member states to enhance the investment climate in the region.

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  • 23-August-2022

    English

    Responsible business conduct in the financial sector

    Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. Although the Guidelines’ due diligence recommendations can help financial institutions, the inherent complexities in the sector create challenges. This paper highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

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  • 25-May-2022

    English

    OECD-FAO Guidance for Responsible Agricultural Supply Chains

    As the demand for food increases, agriculture will continue to attract investment and new actors may be confronted with ethical dilemmas and find it difficult to implement responsible business conduct in their practices. In this context the OECD and the FAO are working together to develop due diligence guidance to help enterprises observe existing widely-supported standards for RBC along agricultural supply chains.

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  • 20-janvier-2022

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2022

    Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 1995.
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  • 16-December-2021

    English, PDF, 7,082kb

    The role of OECD instruments on responsible business conduct in progressing environmental objectives

    This Paper presents an overview of the role of the OECD Guidelines for MNEs and OECD guidance on due diligence for Responsible Business Conduct in progressing environmental objectives. It reflects key priorities and responds to increasing expectations for business to address environment related impacts and risks on people and the planet.

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  • 17-November-2021

    Spanish, PDF, 4,709kb

    Flujos de oro desde Venezuela - Apoyo a la diligencia debida en la producción y comercio de oro

    Este nuevo informe de la OCDE examina los riesgos de corrupción, financiamiento de conflictos y lavado de dinero vinculados a los flujos de oro de Venezuela.

  • 1-November-2021

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 29-October-2021

    English

    Foreign Direct Investment Statistics: Data, Analysis and Forecasts

    Latest statistics for global foreign direct investment (FDI) flows and international mergers and acquisitions (M&A). Analysis, trends and forecasts from the OECD using FDI statistics collected in accordance with latest international guidelines.

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  • 23-September-2021

    English

    OECD Responsible Business Conduct Policy Reviews: Mexico

    The OECD Responsible Business Conduct Policy Review of Mexico seeks to foster the role of the Government in promoting business practices that maximise the contribution of enterprises to sustainable development, and prevent and mitigate the adverse impacts that their activities, supply chains and/or business relationships may cause or contribute to on people, the planet, and society.

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  • 16-September-2021

    Spanish

    Estudios de la OCDE sobre Políticas Públicas de Conducta Empresarial Responsable: México

    El Estudio sobre políticas públicas de conducta empresarial responsable de México busca fomentar el papel del Gobierno de México en la promoción de prácticas empresariales que maximizan la contribución de las empresas al desarrollo sostenible y que previenen y mitigan los impactos adversos de sus actividades, cadenas de suministro o relaciones comerciales.

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