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Reports


  • 7-October-2020

    English

    Corporate Governance in Costa Rica

    This review of Corporate Governance in Costa Rica was prepared as part of Costa Rica’s accession process for OECD membership. During the three-year period of the review, the government made substantial progress in strengthening its institutional and legal framework in line with the G20/OECD Principles of Corporate Governance and OECD Guidelines on Corporate Governance of State-Owned Enterprises (SOEs). The report evaluates Costa Rica’s corporate governance policies and practices for both listed and state-owned companies. It finds that while Costa Rica’s capital market is quite small, its framework for corporate governance of listed companies is largely consistent with the Principles. Costa Rica has seen particular progress in issuing a new corporate governance code and requirements related to ownership disclosure. For SOEs, which play a key role in the Costa Rican economy, the Presidency has taken important steps to establish a co-ordinating unit which has spearheaded numerous reforms. These reforms include issuing a government ownership policy, more transparent and structured appointments of SOE board members (while removing politicians from boards), and reporting on SOEs’ performance. To further strengthen SOE performance and accountability, the report recommends additional steps to improve board practices, clarify performance objectives and implement International Financial Reporting Standards.
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  • 2-October-2020

    English

    OECD Capital Market Review of Portugal

    Building on Portugal’s successful implementation of a wide range of structural and economic reforms over the past decade, the OECD Capital Market Review of Portugal offers policy recommendations to Portuguese authorities on how to improve the conditions for capital markets to finance corporations of all sizes and provide investment opportunities to savers.

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  • 29-September-2020

    English

    Sustainable and resilient finance

    29/09/2020 - The COVID-19 pandemic has highlighted an urgent need to consider resilience in finance, both in the financial system itself and in the role played by capital and investors in making economic and social systems more dynamic and able to withstand external shocks. The 2020 OECD Business and Finance Outlook focuses on the environmental, social and governance (ESG) factors that are rapidly becoming a part of mainstream finance.

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  • 25-September-2020

    English, PDF, 6,322kb

    ESG Investing: Practices, Progress and Challenges

    This report provides an overview of concepts, assessments, and conducts quantitative analysis to shed light on both the progress and challenges with respect to the current state of ESG investing.

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  • 25-September-2020

    English, PDF, 5,061kb

    ESG Investing Environmental Pillar Scoring Reporting

    This report assesses the landscape of criteria and measurement within the E pillar of ESG investing to better understand the extent to which E scores reflect outputs such as carbon emissions and core metrics that capture the negative effects of business activities on the environment, and to understand the impact of climate change to businesses.

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  • 23-September-2020

    English

    Leadership for a high performing civil service - Towards senior civil service systems in OECD countries

    Public service leaders – senior civil servants who lead and improve major government functions – are at the heart of government effectiveness. They translate political direction into the policies and programmes that keep citizens healthy, safe, and economically productive. In order to do so, however, they need to have both the right skills and institutional support to deploy them effectively. This paper summarises insights from a recently completed project that addressed this challenge. First, the paper identifies four leadership capabilities that are necessary to respond to complex policy challenges: values-based leadership, open inclusion, organisational stewardship, and networked collaboration. Second, the paper outlines a model for assessing senior civil service systems, i.e. the policies, processes and tools needed to develop these capabilities and support leaders in using them. The paper concludes with recommendations to help governments take a systematic approach to the development and management of their public service leaders.

  • 6-July-2020

    English, PDF, 1,316kb

    Ownership structure of listed companies in India

    06/07/2020 - Building on a 2019 report by the OECD title "Owners of the World’s Listed Companies”, this report focuses on the ownership structures in Indian listed companies. It describes some unique Indian characteristics with respect to the ownership landscape and the presence of institutional investors in Indian capital markets.

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  • 22-June-2020

    English

    State-Owned Enterprise Reform in the Electricity Sector in Ukraine

    This review identifies 19 recommendations as priority areas for reform addressed to Ukraine's role as owner/shareholder, policy maker and regulator in the electricity sector.

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  • 3-June-2020

    English

    Duties and Responsibilities of Boards in Company Groups

    This publication provides an overview of the duties and responsibilities of boards in company groups across 45 jurisdictions. The introduction outlines the global landscape of company groups, their economic role and the principal challenges they present with respect to corporate governance polices. Part I develops a typology of legal and regulatory approaches that jurisdictions have taken to address these challenges. Part II highlights differences and commonalities across jurisdictions, especially as they relate to: how directors may take into account group interests; procedures for managing conflicts of interest; compensating losses incurred by a group company for the benefit of the group; transparency around group purposes and allocation of business opportunities; and allocation of responsibility for company policy and oversight between parent and subsidiary boards. Additional chapters offer case studies of recent and specific approaches to company group governance in Colombia, India, Israel and Korea.
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