An increasing number of countries recognise the need for enhanced transparency around their state-owned enterprise (SOE) portfolio.This guide is a step-by-step guide on best practices in annual aggregate reporting. It develops the business case for annual reporting and “forward looking”...

This paper considers a variety of anti-competitive conducts undertaken by State-Owned Enterprises, identifies the main challenges for competition authorities in these types of investigation, the factors that create those difficulties, and if, and how, they might result in under enforcement. It...

This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining relevant legislation, policies and practices applicable to SOEs in a sample of OECD countries and developing and emerging economies.

This report provides an overview of national approaches to disclosure and transparency in the state-owned enterprise (SOE) sector in nine Asian economies (Bhutan, India, Kazakhstan, Korea, Malaysia, Pakistan, Philippines, Thailand and Viet Nam). It examines disclosure requirements and practices...