Organisation for Economic Cooperation and Development (OECD)|

Transparency and disclosure measures for state-owned enterprises (SOEs): Stocktaking of national practices

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This report provides an overview of national practices to enhance disclosure and implement aggregate reporting practices by examining relevant legislation, policies and practices applicable to state-owned enterprises (SOEs) in OECD countries and developing and emerging economies. It was prepared by Seungju Baek and Chung-a Park of the Corporate Affairs Division of the OECD Directorate for Financial and Enterprise Affairs and received inputs from Hans Christiansen and Korin Kane. It was developed to serve as a discussion paper for the meeting of the Global Knowledge Sharing Network on Corporate Governance of State-Owned Enterprises on 7-8 June in Mexico City. It is based on desktop research supplemented with voluntary responses to the questions on SOE transparency and disclosure measures in a questionnaire on “Anti-Corruption and Business Integrity Measures for State-Owned Enterprises” developed by the OECD Secretariat and circulated to the countries participating in the meeting. Questionnaire responses were discussed in “peer review” mode in the context of the meeting. Twelve countries (Argentina, Brazil, India, Korea, Lithuania, Malaysia, Mexico, Peru, Paraguay, Philippines, Sweden and Vietnam) have submitted questionnaire responses.