Turkish domestic equity markets and inward foreign investment are poised to grow rapdily but only if corporate governance standards are high enough to protect minority shareholders. This report evaluates the extent to which the OECD Principles of Corporate Governance have been implemented in...

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...

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...

Social enterprises are entering a new phase of consolidation after overcoming various challenges over the last 10 years in their efforts to foster sustainable local development, help create local wealth and jobs, and fight social exclusion. This book contains recommendations for national and...