Accountability and Transparency: A Guide for State Ownership

Search Tips • Advanced Search

You are in > OECD Bookshop > Publication Page

	Back


	Corporate Governance Accountability and Transparency: A Guide for State Ownership
	OECD Publishing

	Version: Print (Paperback) + Free PDF
	Price: €30 \| $40 \| £25 \| ¥3700 \| {40}{1}{5KS8BTTK6JMT}{40.00}
	Standard shipping included!

Availability: Available Publication date: 10 Feb 2010 Language: English Pages: 130 Tables: 3 ISBN: 9789264056633 OECD Code: 262010011P1

Other Versions & Languages | Table of contents

Using this Guide will facilitate the practical implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises in the areas of transparency and accountability. It provides viable policy options and a step-by-step road map on how to address typical difficulties, risks and hurdles that may be encountered. It also provides concrete examples of good practices that can serve as a reference and inspiration. The Guide will help governments, their ownership entities and other stakeholders to evaluate existing practices and support reforms.

In most countries, improving transparency and accountability in state-owned enterprises entails a number of complex challenges. Addressing these, with the help of this Guide, is an important step in the process of establishing well-governed and economically sound state-owned enterprises

Other Versions: E-book - PDF Format

Further reading:
Corporate Governance in Asia - A Comparative Perspective (Available)
OECD Principles of Corporate Governance 2004 - (Available)
Corporate Governance of State-Owned Enterprises - A Survey of OECD Countries (Available)
Corporate Governance of Non-Listed Companies in Emerging Markets - (Available)
Enforcement of Corporate Governance in Asia - The Unfinished Agenda (Available)

Table of contents:

Chapter 1. Setting Objectives
-Overview
-Developing an ownership policy
-Setting specific targets for the ownership entity
-Defining and reviewing SOE mandates
-Identifying, costing, and funding public services and other special obligations
-Defining SOE objectives and specific targets
-Developing relevant peformance indicators
Chapter 2. Reviewing Performance
-Overview
-Ongoing monitoring of performance
-Annual review of performance
-Benchmarking performance
Chapter 3. Auditing Performance
-Overivew
-Internal Audit
-External and Independent Audit
-State Audit
Chapter 4. Reporting on Performance
-Overview
-Publication by ownership entities of aggregate reports
-Development of timely update of websites by the ownership entity
-Reporting to Parliament
Chapter 5. Ensuring Adequate Disclosure and Transparency at Company Level
-Overview
-Developing an SOE disclosure and transparency policy
-Implementation by SOEs and encouraging good practice
-Ensure equitable treatement of shareholders by SOEs
-Develop appropriate framework to deal with related-party transactions
-Ensure appropriate disclosure on stakeholder relations
Summary
Annex A. Relevant Guidelines and Corresponding Topics Covered in the Guide
Annex B. Participants of the First Meeting of the Global Network on Privatisation and Corporate Governance of SOEs, Paris, March 2008

Back