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OECDコーポレートガバナンス原則は、1999年の発行以来、有効なコーポレートガバナンスの国際的ベンチマークとして世界で認知されてきた。OECDコーポレートガバナンス原則は、OECD加盟国・非加盟国を問わず、政府、規制当局、投資家、企業など多様なステークホルダーに活用され、金融安定化フォーラムで健全な金融システムのための12の主要なコードのひとつに挙げられている。この改訂版は1999年以降のコーポレートガバナンスをとりまく状況の変化を反映し、いくつかの重要な修正を含んでいる。