This publication provides an overview of the duties and responsibilities of boards in company groups across 45 jurisdictions. The introduction outlines the global landscape of company groups, their economic role and the principal challenges they present with respect to corporate governance...

The report presents an overview of company groups in India, including group structures, promoters, and related party transactions. It also covers the legal and regulatory approaches to addressing issues relating to company groups.

This document was prepared by the OECD Secretariat andWikiRate using qualitative and quantitative research methods, to analyse publicly accessible information including annual reports, policies, public audit reports, website content and supplier engagement documents to assess disclosure for 2014...

This report provides an overview for a series of assessments on Colombian gold supply chains. It develops an initial approach and analysis for how risks outlined in Annex II of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas...

On-going multi-stakeholder discussions have raised important questions on the perceived imbalance of how due diligence costs and benefits are distributed along the supply chain. This position paper was drafted in response to stakeholder calls that the OECD examine this topic with the objective...

This report provides a baseline understanding of RBC due diligence practices in Ukraine’s energy companies. It focuses on what is happening in practice among key energy companies engaged in hydrocarbons, electricity and utilities, among other sub-sectors, and further outlines key elements...