Presents the OECD Guidelines on Corporate Governance of State-Owned Enterprises as well as a comparative overview of main practices and issues related to corporate governance of state-owned enterprises in the OECD area. The analytical part of the report examines the scale of these enterprises in OECD countries, organisation of the ownership function, relationships with non-state shareholders, the role of stakeholders in corporate governance, transparency and disclosure, and the board of directors. Tables in the annex compare legal status, transparency and disclosure, and board composition and functions, and CEO appointment and remuneration policies of state-owned enterprises across countries.

Executive Summary
Part I. Comparative Report
-Chapter 1. Scale of Scope of State-Owned Enterprises in OECD Countries
-Chapter 2. The Organisation of the Ownership Function within the State Administration
-Chapter 3. Relationship of State-Owned Enterprises with other Shareholders
-Chapter 4. The Role of Stakeholders in Corporate Governance
-Chapter 5. Transparency and Disclosure
-Chapter 6. The Board of Directors of a State-Owned Enterprise
-Annex 1.1. OECD State-Owned Enterprises across Strategic Service Sectors
-Annex 1.2. Legal Status of State-Owned Enterprises
-Annex 1.3. Transparency and Disclosure Synthesis Table
-Annex 1.4. Board Composition Synthesis Table
-Annex 1.5. Board Functions Synthesis Table
-Annex 1.6. CEO Appointment and Remuneration Synthesis Table
Part II. OECD Guidelines on Corporate Governance of State-Owned Enterprises
-Preamble
-1. Ensuring an Effective Legal and Regulatory Framework
-2. The State Acting as an Owner
-3. Equitable Treatment of Shareholders
-4. Relations with Shareholders
-5. Transparency and Disclosure
-6. The Responsibilities of the Boards of State-Owned Enterprises