Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...

This publication examines the role of corporate governance arrangements in providing the right incentives to contribute to the value creation process within the private enterprises and the implications of the differences in ownership structures on corporate governance practices and frameworks....

Related party transactions involve parties who can control the terms of a transaction in their favor potentially at the cost of the company. They include management, board members and controlling shareholders. The publication reviews provisions covering related party transactions and the...

Families in the OECD are changing. The nuclear family – mother and father, married with children – is becoming less common. The number of reconstituted and single-parent households is rising, families are becoming smaller and individuals are deciding to have children later in life, or not at...

The OECD Family Indicators database was developed to provide cross-national indicators on family outcomes and family policies across the OECD countries, its enhanced engagement partners and EU member states. The database brings together information from various national and international...

The OECD Family Indicators database was developed to provide cross-national indicators on family outcomes and family policies across the OECD countries, its enhanced engagement partners and EU member states. The database brings together information from various national and international...