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moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level … steps countries are taking to make better use of accrual information in the future. This is a joint publication with the …
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This joint OECD-World Bank stocktaking exercise of social accountability (SA) initiatives in OECD member countries contributes to the global exchange of policy relevant knowledge. The stocktaking exercise produced 40 templates detailing social accountability initiatives in 27 OECD countries and...
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The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions...
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Ecosystem accounting is a relatively new and emerging field dealing with integrating complex biophysical data, tracking … and other information into an ecosystem accounting framework is new. Also, there is considerable existing expertise in the … the proposed ecosystem accounting approach that is new. SEEA-Experimental Ecosystem Accounting provides a synthesis of the …
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Les statistiques de l’OCDE sur les banques, publiées chaque année sous le titre Rentabilité des banques : Comptes des banques, fournissent un instrument sans équivalent pour analyser l’évolution de la rentabilité des banques dans les pays membres de l'OCDE. Les notes méthodologiques...
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