SMEs and entrepreneurs are of critical importance for reaching climate objectives. They have a significant environmental footprint on aggregate, but also make important contributions to reaching net zero through their innovations and greening efforts. This paper discusses the importance of...

This paper provides an analysis of the impact of the COVID-19 crisis on SMEs and entrepreneurs, and the SME and entrepreneurship policy measures implemented during the course of a year since the start of the pandemic. The paper formulates 15 lessons learned for policy going forward, to assist...

All OECD countries have put in place policies that support SMEs and entrepreneurs. These policies differ considerably along a number of dimensions, including the policy framework in which they are embedded. This paper maps and compares policy approaches and governance mechanisms across OECD...

This paper takes stock of one year of policy responses to the 2022/2023 energy crisis triggered by Russia's war of aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy responses" are defined as all government policies, whether...

Addressing the climate crisis requires the net zero transition of millions of SMEs globally. SMEs have a significant aggregate environmental footprint and need to adopt cleaner business models. As eco-entrepreneurs and eco-innovators, they also have a key role to play in devising innovative...

Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...