This second edition reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated, particularly taking into account the views of private client advisers.

This stocktaking report synthesises national approaches towards implementation of Chapter VI of the OECD Guidelines on Corporate Governance of State-Owned Enterprises which addresses transparency and disclosure practices by SOEs and their owners. The focus of the stocktaking is on large SOEs...

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...

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,...