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...

This OECD Emission Scenario Document (ESD) is intended to provide information on the sources, use patterns and release pathways of chemicals used in the pulp, paper and board industry, in order to help estimate releases of chemicals into the environment. This ESD covers the use of chemicals in...

The OECD Competition Committee debated antitrust issues involved with minority shareholdings and interlocking directorates in February 2008. This document includes an executive summary and the documents from the meeting: an analytical note by the OECD, written submissions from Belgium, Brazil,...

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

Like many OECD countries, Latvia is taking an innovative, user-centred approach to improving legal and justice services by strengthening the judicial sector and law enforcement authorities This report reviews the commercial, legal and regulatory framework in Latvia, highlighting its impact on...

The remuneration of board members and key executives of listed companies has received considerable attention in the past decade. The same issue has yet to be fully addressed in the case of state-owned enterprises (SOEs). This report seeks to fill the gap by taking stock of the policies and...