Transparency and Disclosure Practices of State-Owned Enterprises and their Owners : Implementing the OECD Guidelines on Corporate Governance of State-Owned Enterprises

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 that are engaged in economic or commercial activities and in particular those that are active in competitive markets. Enterprises concerned with public policy objectives were not the focus of this exercise.