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Publications & Documents


  • 1-September-2021

    English

    OECD Business and Finance Outlook

    The OECD Business and Finance Outlook is an annual publication that presents unique data and analysis on the trends, both positive and negative, that are shaping tomorrow’s world of business, finance and investment.

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  • 29-July-2021

    English

    Latin America and Caribbean-OECD Investment Initiative

    The Latin America and Caribbean-OECD Investment Initiative promotes dialogue and closer co-operation on pressing issues facing the investment policy community in Latin America and the Caribbean.

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  • 26-July-2021

    English

    The Public Sector Pay System in Israel

    This report analyses the pay system in Israel’s public sector, and provides recommendations to align it with the strategic priorities of the government. It recommends ways to simplify job classification and better match pay to market rates, particularly in areas where the public sector has trouble competing for talent. It also identifies opportunities to better reward performance, productivity and job responsibilities. In Israel, no pay reform is possible without the agreement and active collaboration of public sector unions, and so the second part of this report focuses on public sector labour relations and makes recommendations to improve the functioning of the collective bargaining process in Israel’s public sector. This report contributes to the ongoing work of the OECD’s Public Employment and Management working party, to support the implementation of the Recommendation of Council on Public Service Leadership and Capability.

  • 19-July-2021

    English

    Tax administration: Towards sustainable remote working in a post COVID-19 environment

    The COVID-19 pandemic saw a significant shift among most tax administrations to remote working by many of their staff. As tax administrations consider the shape of the workplace post-pandemic, many are examining the options for some degree of continued remote working for employees on a longer-term basis. Such a shift needs careful consideration as it touches many aspects of an organisation, from information technology through to employment policy and organisational culture. This note explore some of the key issues that tax administrations may wish to consider in designing remote working policies, processes and guidance to help ensure that longer-term remote working is sustainable for both the tax administration as a whole as well as individual employees. This note does not provide recommendations for particular measures as the circumstances of each administration will vary. Instead, the intention is that the information in this note will help to stimulate thinking in tax administrations as to where changes or additions to existing strategies could be needed, which is brought to life through examples of actions taken or planned by Forum on Tax Administration members.

  • 30-June-2021

    English

    The Future of Corporate Governance in Capital Markets Following the COVID-19 Crisis

    This report provides an evidence-based overview of developments in capital markets globally leading up to the COVID-19 crisis. It then documents the impact of the crisis on the use of capital markets and the introduction of temporary corporate governance measures. Although the structural effects of the crisis on capital markets and its interplay with corporate governance remain to be fully understood, this report presents trends that can be used to shape policies that will support the recovery and formulates key policy messages that will guide the upcoming review of the G20/OECD Principles of Corporate Governance. The report emphasises that the road to recovery will require well-functioning capital markets that can allocate substantial financial resources for long-term investments. It also highlights the need to adapt corporate governance rules and practices to the post-COVID-19 reality, particularly in areas such as increased ownership concentration; environmental, social and governance (ESG) risk management; digitalisation; insolvency; audit quality and creditor rights.

  • 30-June-2021

    English

    OECD Corporate Governance Factbook - 2021

    The Factbook provides up-to-date information about the institutional, legal and regulatory frameworks for corporate governance across 50 jurisdictions worldwide. It complements the G20/OECD Principles of Corporate Governance and can be used by governments, regulators and the private sector to compare their own frameworks with those of other countries and also to get information on practices in specific jurisdictions.

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  • 28-June-2021

    English

    Tools for trustworthy AI - A framework to compare implementation tools for trustworthy AI systems

    As artificial intelligence (AI) advances across economies and societies, stakeholder communities are actively exploring how best to encourage the design, development, deployment and use of AI that is human-centred and trustworthy. This report presents a framework for comparing tools and practices to implement trustworthy AI systems as set out in the OECD AI Principles. The framework aims to help collect, structure and share information, knowledge and lessons learned to date on tools, practices and approaches for implementing trustworthy AI. As such, it provides a way to compare tools in different use contexts. The framework will serve as the basis for the development of an interactive, publicly available database on the OECD.AI Policy Observatory. This report informs ongoing OECD work towards helping policy makers and other stakeholders implement the OECD AI Principles in practice.

  • 16-June-2021

    English

    OECD Capital Market Review of Croatia 2021: Capital market reforms for recovery and improved business dynamics in Croatia

    This report offers policy recommendations to improve the legal, regulatory and institutional framework for capital markets in Croatia in a way that will foster a resilient and dynamic business environment, help realise the potential of Croatian corporations and give households better opportunities to diversify their long-term savings.

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  • 8-June-2021

    English

    OECD Review of the Corporate Governance of State-Owned Enterprises in Croatia

    This report evaluates the corporate governance framework of the Croatian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “SOE Guidelines”).

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  • 2-June-2021

    English

    The promises and pitfalls of SupTech for corporate governance-related enforcement

    Digital technologies and data hold the potential to automate and improve the efficiency and effectiveness of regulatory and supervisory processes, which have become increasingly complex given the substantial increase of complex regulatory data in recent years. Securities and financial regulators have turned to supervisory technology (SupTech) tools and solutions as a means to improve their oversight, surveillance and analytical capabilities, which can in turn have important benefits for financial stability and market integrity. This Going Digital Toolkit note takes stock of the most common uses of SupTech by securities regulators to date; identifies its associated benefits, risks and challenges; and outlines considerations for devising adequate SupTech strategies, with a particular focus on corporate governance-related enforcement.
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