Publications & Documents

The OECD Corporate Governance Factbook provides easily accessible and up-to-date information on the institutional, legal and regulatory frameworks for corporate governance across 49 jurisdictions worldwide. Issued every two years, the Factbook complements the G20/OECD Principles of Corporate Governance and serves as a useful tool to track how the Principles are being implemented. It is also actively used by governments, regulators and other stakeholders to compare national frameworks and obtain information on latest trends. Prepared in parallel to the 2023 review of the Principles, this edition takes account of the new recommendations in the Principles on sustainability, company groups, and virtual and hybrid shareholder meetings. The Factbook also highlights the latest developments in the global market and corporate ownership landscape, the role and rights of shareholders, and the duties and responsibilities of boards.

Prices of essentials like energy and food have increased dramatically in OECD countries, adding uncertainty to household finances despite a persistently strong labour market post COVID-19. The latest edition of the OECD Risks that Matter (RTM) survey confirms that costs of living are at the top of people’s minds even in the world’s wealthiest countries: around nine in ten respondents, on average, report feeling concerned about inflation. Drawing on a representative sample of 27 000 respondents across 27 OECD countries, RTM illustrates respondents’ perceived economic risks, levels of satisfaction with current social policies, and preferences for future government action on social protection. People are calling on governments to help with the cost-of-living crisis, to spend more on health post COVID-19, and to reinforce support for older people, including in long-term care. Based on a comprehensive cross-national survey of perceptions of social protection, this report offers lessons for the functioning of social programmes as countries emerge from COVID-19, manage the cost-of-living crisis, and plan for future challenges.

Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d’aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l’aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L’objectif est d’accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l’intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.

This work delves into the liquidations mechanism inherent in Decentralised Finance (DeFi) lending protocols and the connection between liquidations and price volatility in decentralised exchanges (DEXs). The analysis employs transactional data of three of the largest DeFi lending protocols and provides evidence of a positive relation between liquidations and post-liquidations price volatility across the main DEX pools. Without directly observing the behaviour of liquidators, these findings indirectly indicate that liquidators require market liquidity to carry out large liquidations and affect market conditions while doing so.

Le présent Manuel a pour but d’aider les entreprises à identifier et prévenir les risques relatifs au travail des enfants et au travail forcé dans le secteur du cacao, et à y remédier. Ce Manuel repose sur les principales normes internationales soutenues par les gouvernements en matière de devoir de diligence dans les chaînes d'approvisionnement et de conduite responsable des entreprises : les Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises ainsi que le Guide OCDE sur le devoir de diligence pour une conduite responsable des entreprises et le Guide OCDE-FAO pour des filières agricoles responsables y afférent. Le présent Manuel a été élaboré en collaboration avec la fondation International Cocoa Initiative (ICI), avec le soutien financier du ministère allemand de la Coopération économique et du Développement (BMZ) et les contributions techniques de la Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ).

This report explores issues, opportunities and challenges for financial consumers in relation to sustainable finance. It examines current trends in terms of consumer demand for and experience with sustainable finance products, as well as new risks to consumers posed by sustainable finance products. This report also explores financial consumer protection tools and responses available to policy makers and oversight authorities, illustrated by selected examples of how these tools and responses are being deployed around the world. Finally, this report offers a number of policy considerations to help guide policy makers and oversight authorities responsible for financial consumer protection.

By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.