Cette synthèse présente un cadre conceptuel pour comprendre la performance non financière des entreprises par le prisme du Cadre de mesure du bien-être de l'OCDE. S'appuyant sur les approches existantes pour mesurer la performance sociale, elle propose un cadre et une série d'indicateurs...

This Policy Insights presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework. Building on existing approaches for measuring non-financial performance, it proposes a measurement framework and indicator set for what...

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...

Public procurement represents a major share of government spending. Even though adequate regulatory and strategic frameworks exist, the uptake of responsible business conduct considerations in public procurement is relatively low. Given the relevance of the economic argument for governments,...

Produced as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” funded by the European Union, it explores the potential of procurement from the social and solidarity economy in creating social dividends, takes stock of global trends in social procurement among...