Os Princípios de Governação Corporativa do G20/OCDE ajudam os legisladores e reguladores a avaliar e melhorar o quadro jurídico, regulamentar e institucional para a governação corporativa. Identificam os principais alicerces para um quadro sólido de governação corporativa e oferecem orientações práticas para implementação a nível nacional. Os Princípios também fornecem orientações para bolsas de valores, investidores, sociedades empresariais e outros que desempenham um papel no desenvolvimento de uma boa governação corporativa.

The OECD review of Gender Equality in Costa Rica: Towards a Better Sharing of Paid and Unpaid Work is the fourth in a collection of reports focusing on Latin American and the Caribbean countries, and part of the series Gender Equality at Work. The report compares gender gaps in labour and educational outcomes in Costa Rica with other countries. Particular attention is put on the uneven distribution of unpaid work, and the extra burden placed on women. It investigates how policies and programmes in Costa Rica can make this distribution more equitable. The first part of the report reviews the evidence on gender gaps and their causes, including the role played by social norms. The second part develops a comprehensive framework to address these challenges, presenting a broad range of options to reduce the unpaid work burden falling on women, and to increase women’s labour income. Earlier reviews in the same collection have looked at gender equality policies in Chile (2021), Peru (2022) and Colombia (2023).

El informe de la OCDE Igualdad de género en Costa Rica: Hacia una mejor distribución del trabajo remunerado y no remunerado es el cuarto informe de una colección de informes que tiene como foco los países de América Latina y el Caribe, y forma parte de la serie Igualdad de género en el trabajo. El informe compara las brechas de género de los resultados laborales y educativos en Costa Rica con otros países. El informe presta particular atención a la distribución desigual del trabajo no remunerado y la carga adicional que esto implica para las mujeres. Así mismo, investiga cómo las políticas públicas y programas de ayuda en Costa Rica pueden hacer que esta distribución sea más equitativa. La primera parte del informe examina la evidencia sobre las brechas de género y sus causas, incluyendo el papel que desempeñan las normas sociales. La segunda parte desarrolla un marco global para abordar estos retos, presentando una amplia gama de opciones para reducir la carga de trabajo no remunerado que recae sobre las mujeres y aumentar sus ingresos laborales. Estudios anteriores de la misma colección han analizado las políticas de igualdad de género en Chile (2021) Perú (2022) y Colombia (2023).

This report provides an in-depth analysis of Peru’s justice system and offers concrete recommendations, based on OECD countries' experience and best practices, for how to make it more effective, efficient, transparent, accessible, and people-centred. Building on the OECD’s Recommendation on Access to Justice and People-Centred Justice Systems, the report suggests how Peru can best implement its challenging justice reform agenda so that access to justice is available to all, including the most in need. In particular, it proposes actionable solutions for modernising Peru's institutional and functional arrangements to improve the administration of justice and people-centred service delivery, bringing it closer to OECD standards and best practices in this area.

Ce rapport présente les principales conclusions de la seconde enquête transnationale de l'OCDE sur les déterminants de la confiance dans les institutions publiques, réalisée fin 2023. Avec près de 60 000 réponses représentatives de la population adulte de 30 pays de l'OCDE, l'enquête permet d’explorer comment les attentes des individus envers le gouvernement et leurs interactions avec celui-ci influencent leur confiance envers les institutions publiques. Cela va des interactions quotidiennes avec les institutions publiques à la prise de décision gouvernementale sur des questions politiques complexes. Le rapport identifie certains des principaux déterminants de la confiance dans le gouvernement et les autres institutions publiques et examine les possibilités d'action en matière de politiques publiques. Pour la première fois, le rapport analyse également l'évolution des niveaux de confiance et de ses déterminants dans les 20 pays de l'OCDE qui ont participé à l'enquête 2021, ainsi que la manière dont un environnement d'information marqué par un nombre croissant de contenus polarisants et de désinformation affecte la confiance de la population dans les institutions publiques.

Les politiques efficaces en matière de protection sociale sont celles qui tiennent compte des liens d’interdépendance entre les retombées économiques, sociales et environnementales. Ce document, destiné à éclairer les discussions de la filière Finance au cours de la Présidence japonaise du G7 en 2023, décrit une série d’initiatives menées à l’échelle nationale et internationale pour améliorer la mesure du bien-être multidimensionnel « au-delà du PIB ». En particulier, le Système de comptabilité nationale (SCN) de 2025 rendra plus visibles l’économie numérique et les services numériques gratuits, ainsi que les activités non rémunérées des ménages et l’épuisement du capital naturel. Par ailleurs, plus de deux tiers des pays de l’OCDE ont mis au point, à l’échelle nationale, des cadres, des plans de développement ou des enquêtes axés sur le bien-être multidimensionnel, couvrant un large éventail de résultats et d’inégalités au niveau économique, social et environnemental qui ont une incidence sur le bien-être des populations et sa pérennité. Certaines économies du G7 et de l’OCDE ont commencé à utiliser ces éléments pour éclairer l’élaboration du budget, renforcer les outils d’évaluation de l’action publique (y compris l’analyse coûts-avantages) et étayer les cadres de gestion des performances de l’administration et les stratégies de croissance inclusive.

This Toolkit synthesises learning and examples gathered from Development Assistance Committee (DAC) members and partners, including their work through international fora such as the OECD, as well as additional research. It aims to support DAC members and partners in deepening their work and accelerate progress on any number of topics contained within the DAC Recommendation’s six pillars. Progress in Sexual Exploitation, Abuse and Harassment (SEAH) prevention and response can be very incremental and difficult to measure, in part because it relies on addressing the many underlying factors that support the perpetuation of SEAH, such as cultural and social norms, as well as power dynamics. This Toolkit aims to support progress by DAC members on both technical and political levels, as well as support their coordination efforts with their partners to work towards long-term, sustainable change.

This Policy Guidance aims to support the effective and practical delivery of official development assistance (ODA) for inclusive governance, focusing on the central elements of a development project or programme – analytics and diagnostics, programme design and implementation, monitoring, evaluation and learning. Issued by the Governance Network of the OECD Development Assistance Committee (DAC), this Guidance for governance practitioners recommends a series of policy and practical measures designed to reduce social, political and economic exclusion, and enable more inclusive development impacts. Building on a dedicated multi-year programme of work, expert insights and the contributions of a designated Advisory Group, it underscores the significance of inclusive governance as a central attribute of SDG16 and the basis for equitable and sustainable development.

This Phase 4 Two-Year Written Follow-up report on Greece by the OECD Working Group on Bribery evaluates the implementation of the recommendations in the Phase 4 Evaluation report on Greece’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery on 12 June 2024.

Ces Principes pour un soutien pertinent et efficace aux médias et à l’espace de l’information dans le cadre de la coopération pour le développement ont été élaborés par le Réseau sur la Gouvernance du Comité d'Aide au Développement. Les Principes visent à répondre à la nécessité de garantir que la réponse internationale à la crise du secteur des médias s'adapte mieux à un environnement de l'information en rapide évolution. Les Principes ont été élaborés à partir d'un processus de consultation inclusif et fortement impulsés par les membres et les organisations partenaires.

This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.

Ce rapport évalue la portée des évolutions de la politique fiscale internationale sur la coopération fiscale internationale et présente une mise à jour du Rapport "Coopération fiscale pour le XXIe siècle" de 2022 et du Rapport d'étape de 2023. Les principes de coopération fiscale énoncés dans ces rapports sont d’autant plus essentiels dans le contexte de la mise en œuvre de l'impôt minimum mondial qui a pris effet au début de cette année. Ce rapport expose les avancées concrètes reflétant la vision de la coopération entre les administrations fiscales, en particulier dans le cadre de l'impôt minimum mondial. Il présente également les développements récents dans d’autres domaines de coopération fiscale que l'impôt sur les sociétés, que ce soit dans le cadre de l'échange d'informations entre les administrations fiscales ou d'autres initiatives de transparence fiscale portant sur l’imposition des personnes physiques. Enfin, il aborde les implications des évolutions du système fiscal international pour les pays en développement, à la fois dans le cadre des impôts directs et indirects ainsi que dans le contexte de la transformation numérique de l'administration fiscale. Ce rapport a été rédigé par l'OCDE en préparation de la réunion de mai 2024 des ministres des Finances et des Gouverneurs des Banques centrales du G7, à la demande de la présidence italienne du G7.

This reference guide provides a good grounding in what tax administration reform is, why it is important, what is involved in implementing it, and who should be involved in the reform process. The materials covered in this reference guide are designed to cover the key practices that have been proven to assist the management of reform efforts and will give the tax administrations the best chance of success in developing and implementing reform programs. This guide is divided into five chapters highlighting key terms and definitions, processes to develop and manage a reform program, and how to plan and manage a reform project. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.

This guide builds on the Reform Management Fundamentals: Setting up a Reform Program reference guide to provide an understanding of recognized good practices to ensure the success of implementing tax administration reform programs. It presents proven management practices for implementing reform projects that have been applied by tax administrations around the world. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.

These Development Co-operation Principles for Relevant and Effective Support to Media and the Information Environment are a product of the Development Assistance Committee’s Network on Governance. The Principles aim to respond to the need to ensure that the international response to the crisis in the media sector fits better in a rapidly changing information environment. The Principles were informed by an inclusive consultation process and strongly driven by members and partner organisations.

This document is the peer review report of the National Contact Point (NCP) of Estonia. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s strengths and possibilities for improvement; to make recommendations for improvement; and to serve as a learning tool for all NCPs involved. The peer review of the NCP of Estonia was conducted by a team of reviewers from the NCPs of Argentina, Canada, and Israel, along with representatives of the OECD Secretariat.

This document is the peer review report of the National Contact Point (NCP) of Poland. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s strengths and possibilities for improvement; to make recommendations for improvement; and to serve as a learning tool for all NCPs involved. The peer review of the NCP of Poland was conducted by a team of reviewers from the NCPs of Bulgaria, Germany, the United States, and Ukraine as observer, along with representatives of the OECD Secretariat.