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Reports


  • 9-novembre-2020

    Français

    Leadership pour une haute fonction publique performante - Vers un système de haute fonction publique dans les pays de l’OCDE

    Les hauts dirigeants publics (les hauts fonctionnaires qui conduisent et améliorent des fonctions administratives majeures) sont au cœur de l’efficacité de l’administration publique. Ils transforment les orientations politiques en stratégies et programmes qui maintiennent les citoyens en bonne santé et en sécurité et leur permettent d’être économiquement productifs. Pour ce faire, toutefois, ils doivent disposer des compétences adéquates et du soutien institutionnel pour les déployer efficacement. Ce document résume les enseignements tirés d’un projet récemment terminé qui s’attaque à ce problème. Il recense quatre aptitudes au leadership, nécessaires pour répondre à des problèmes politiques complexes : leadership fondé sur des valeurs, inclusion ouverte, bonne gestion organisationnelle et collaboration en réseaux. Ensuite, est défini un modèle d’évaluation des systèmes de la haute fonction publique. En conclusion, des recommandations sont énoncées visant à aider les gouvernements à adopter une démarche systématique en matière de développement et de gestion de leurs hauts fonctionnaires.
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  • 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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  • 22-juillet-2020

    Français

    Lignes directrices pour l’évaluation de la qualité des systèmes de contrôle interne

    Les organisations du secteur public du monde entier utilisent de plus en plus des concepts de gestion avancés. L'un de ces concepts, le contrôle interne, est un ensemble de dispositions de gestion conçues pour atteindre les objectifs d'une organisation dans les délais, selon des normes de performance appropriées, dans les limites du budget, de manière efficace, efficiente et conforme à la loi. Ces lignes directrices expliquent en détail comment développer le contrôle interne dans les organisations du secteur public et comment évaluer la qualité des systèmes existants. Elles sont destinées à guider les ministères des finances et les responsables du secteur public des pays candidats et candidats potentiels à l’UE, mais pourraient également être utilisées par d'autres administrations souhaitant évaluer ou améliorer leurs systèmes de gestion et de contrôle.

  • 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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