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In spite of progress made to date and the significant long-term ambition announced by many countries, climate policy actions remain insufficient to meet the Paris Agreement objectives. While several international initiatives aim to track and monitor climate policies, there is not yet a “go to” place for a comprehensive inventory of policy actions and best practices worldwide. Such a platform would also ideally serve to compare policies’ effectiveness reflecting the diversity of country circumstances. Progress in this direction would help to promote an ambitious but globally more coherent and better-coordinated approach to emission reductions through a broad range of policies. This report lays out a roadmap for data and analytical work to support this aim, with a view to enhancing global dialogue and building trust on issues spanning climate change mitigation policies and their macro-economic repercussions. Key elements to strengthen the assessment and comparison of countries’ climate change mitigation policies across countries include: broadening and deepening the stocktaking of mitigation policies; extending and agreeing on an operational methodology for estimating the impact of these policies on emissions and on potential metrics to compare them; and assessing the broader economic effects of different climate policies.

One in seven working-age adults identifies as having a disability in OECD countries, a share that is also substantial and growing among young people (8% in 2019). Many of them are excluded from meaningful work and have low levels of income and social engagement. This report documents the current labour market situation of people with disability, who continue to face large employment, unemployment and poverty gaps compared with people without disability. The report concludes that the goal set up some twenty years ago of making disability policies pro-active and employment-oriented has not been achieved. In particular, key areas of disability policy have received too little attention so far, such as policies to support young people with disability, improve the skills of people with disability, and intervene early in the course of a health problem or disability. The report calls for rigorous disability mainstreaming in all relevant policies and practices as the missing link to better labour market inclusion.

Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Canada Revenue Agency with the support of the Forum on Tax Administration’s Community of Interest on SMEs.

Digital government has become a priority for Luxembourg as a means to enable its public sector to deliver more responsive and trusted services. The Digital Government Review of Luxembourg evaluates the efforts made by the government to transition towards a digital government approach. It provides in-depth analysis and policy recommendations to improve institutional governance, digital investments, digital talent and skills, government service delivery and the strategic use of data. Its findings can help Luxembourg achieve a more digitally mature and data-driven administration to better serve citizens and businesses.

The bacterial reverse gene mutation test described in OECD Test Guideline 471 is the most widely used in vitro test for the detection of mutagenicity. The standard format utilises plate incorporation and/or preincubation method; a test mixture containing bacteria, test chemical, S9-mix, when required, and agar, is plated on 90- to 100-mm plates. Several miniaturised versions of the assay have been developed and are already in use, particularly for early screening of new products, as during research and development, large numbers of chemicals have to be tested that are often only available in low amounts. The primary advantage of these miniaturised versions is a significant reduction of the amount of test material needed to conduct the experiments; some may also allow simultaneous analyses of large number of samples, increasing throughput and reducing resources and cost. The aim of this Detailed Review Paper (DRP) was to evaluate the performance of several types of miniaturised assays, relative to the standard bacterial reverse gene mutation test specified in OECD TG 471. Performance evaluations were based on a retrospective analysis of data provided by well-established genotoxicity testing laboratories.

This Detailed Review Paper (DRP) aims to present and discuss the application and interpretation of in vitro immunotoxicity assays, mainly covering immunosuppression, and to define an in vitro tiered approach to testing and assessment. A well-functioning immune system is essential for maintaining the integrity of an organism. Immune cells are an integral part of other systems including the respiratory, dermal, gastrointestinal, neurological, cardiovascular, reproductive, hepatobiliary, musculoskeletal system, and endocrine systems. As such, exposure to immunotoxic compounds can have serious adverse health consequences affecting responses to both communicable and non-communicable diseases. It is therefore important to understand the immunotoxic potential of xenobiotics and the risk(s) they pose to humans.

This Digital Trade Review of Brazil provides an overview of Brazil’s participation in digital trade and the related regulatory environment. It provides insights into how Brazil might ensure that the new challenges raised by the digital transformation for trade can be managed and the benefits shared more inclusively. While Brazil has embraced the digital transformation and has strong potential to benefit from digital trade, it will need to continue the ongoing process of regulatory reform. This includes reducing tariff and non-tariff barriers to trade on ICT goods; reducing regulatory barriers to ICT services; increasing engagement in international discussions on digital trade; and continuing efforts to bridge digital divides.

Nigeria is one of the largest recipients of international philanthropic funding, but little is known about its domestic philanthropy, receiving approximately USD 192 million per year from large international foundations between 2013-18. However, these estimates do not consider funding from domestic foundations, as information on local philanthropy is limited. The report offers a first insight into a selection of domestic foundations in Nigeria. It contrasts these findings with other sources of development finance, including international philanthropy and official development assistance (ODA) targeting the country. However, only 12 of 56 foundations invited to participate responded to the survey. The low response rate and resulting small sample do not allow for generalisations about the domestic philanthropic sector in the country. Funding from 12 domestic philanthropic organisations in Nigeria amounted to USD 89 million over 2013-18. Three foundations provided the bulk of these funds (70%): MTN Nigeria Foundation, Partnership Initiatives in the Niger Delta (PIND) and TY Danjuma Foundation. Most domestic giving was allocated to health and reproductive health (USD 28 million), government and civil society (USD 25 million) and education (USD 22 million). Within the health sector, the most supported areas were basic health care, reproductive care, and prevention of noncommunicable diseases. Funding towards government and civil society prioritised conflict resolution, human rights and support to women’s rights organisations.

There is a discernible and growing gap between the qualifications that a university degree certifies and the actual generic, 21st-century skills with which students graduate from higher education. By generic skills, it is meant literacy and critical thinking skills encompassing problem solving, analytic reasoning and communications competency. As automation takes over non- and lower-cognitive tasks in today’s workplace, these generic skills are especially valued but a tertiary degree is a poor indicator of skills level. In the United States, the Council for Aid for Education developed an assessment of generic skills called the CLA+ and carried out testing in six countries between 2016 and 2021. This book provides the data and analysis of this “CLA+ International Initiative”.

Esta edição de 2011 das Diretrizes da OCDE para Empresas Multinacionais compromete 42 países a novos e mais rigorosos padrões de comportamento empresarial. As Diretrizes atualizadas incluem novas recomendações sobre o abuso dos direitos humanos e a responsabilidade das empresas em suas cadeias de fornecimento, tornando-as o primeiro acordo intergovernamental nesta área. As Diretrizes estabelecem que as empresas devem respeitar os direitos humanos em todos os países em que operam. As empresas devem também respeitar as normas ambientais e laborais, por exemplo, e ter em vigor processos adequados de devida diligência para garantir que tal aconteça. Estes incluem questões como o pagamento de salários dignos, o combate à solicitação e extorsão de subornos, e a promoção do consumo sustentável. As Diretrizes são um código de conduta abrangente e não vinculativo que os países membros da OCDE e outros concordaram em promover entre o sector empresarial. Foi também posto em prática um novo e mais duro processo de queixas e mediação.

Increasingly, countries are recognising the contribution social enterprises make to economic and inclusive growth and sustainable development. While some form of legislation on social enterprises exists in 16 EU countries, and explicit policies or strategies to boost their development exist in the other 11 EU countries, policy makers recognise that legislation can help address current shortcomings and facilitate future social enterprise development. Based on consultations with more than 80 experts, policy makers and stakeholders from 10 European countries, this manual explains the rationale behind legal frameworks for social enterprises, identifies the critical factors for legal framework design and recommends actions to ensure legislation fully meets the needs of social enterprises. It lays out the fundamental steps related to the life cycle of legal frameworks and provides options that policy makers can use in the design and implementation process.

This publication is part of the OECD workstream on Preparing Regions for Demographic Change. It elaborates a case study for the Portuguese region of Alentejo and focuses on improving the delivery of educational services taking into account the multi-level governance context. The study highlights the need to better articulate and co-ordinate the delivery of educational services among levels of government to improve access and quality. It also sheds light on the decisive role that geography plays and the importance of adopting a spatial lens to mitigate the rising inequality present in Portugal in access to education services. Alentejo is a rural region that expects to lose 30% of its population between 2020 and 2080, hence it needs to put in place forward-looking and effective policy levers to delivery sustainable education services to citizens living in rural communities.

Direct air capture plays an important and growing role in net zero pathways. Capturing CO2 directly from the air and permanently storing it removes the CO2 from the atmosphere, providing a way to balance emissions that are difficult to avoid, including from long-distance transport and heavy industry, as well as offering a solution for legacy emissions. Air-captured CO2 can also be used as a climate-neutral feedstock for a range of products that require a source of carbon. In the IEA Net Zero Emissions by 2050 Scenario, direct air capture technologies capture more than 85 Mt of CO2 in 2030 and around 980 MtCO2 in 2050, requiring a large and accelerated scale-up from almost 0.01 MtCO2 today. Currently 18 direct air capture facilities are operating in Canada, Europe and the United States. The first large-scale direct air capture plant of up to 1 MtCO2/year is in advanced development and is expected to be operating in the United States by the mid-2020s. This report explores the growing momentum behind direct air capture, together with the opportunities and challenges for scaling up the deployment of direct air capture technologies consistent with net zero goals. It considers the current status of these technologies, their potential for cost reductions, their future energy needs, and the optimal locations for direct air capture facilities. Finally, the report identifies the key drivers for direct air capture investment and priorities for policy action.

Accounting for nearly 40% of global energy-related CO2 emissions and sometimes as much as 70% in large cities, buildings and construction are central to the low-carbon transition. Decarbonising buildings, especially the old stock, through energy efficiency improvements and renewable energy use, not only reduces carbon emissions, but also generates co-benefits in health, energy affordability and the labour market. Additionally, global mega-trends and the transition to a green recovery from COVID-19 provide impetus for stakeholders to take action. Cities and regions have a key role to play and can leverage prerogatives in regulation, public procurement and stakeholder engagement, while addressing multiple governance, capacity and funding gaps. To accelerate and scale up their action, cities and regions need to work with national governments to create an effective governance mechanism. Drawing on the findings of a dedicated survey of cities and regions of all sizes from both OECD and non-OECD countries, this report explains their significant role, explores sub-national policy measures, identifies key obstacles, and provides policy recommendations and a checklist for both national and subnational governments to drive the decarbonisation of buildings in cities and regions.

Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. At the same time, some counterfeits can be of low quality and create significant additional risks, including health risks (fake pharmaceuticals or food products), safety risks (counterfeit automotive spare parts, fake batteries) and environmental risks (fake chemicals or pesticides). This study presents detailed information on the value of counterfeit trade in such dangerous fake goods, analyses changes in the volumes and composition of the goods, and maps key trade routes. The evidence in this report can be used to raise awareness of the risks of this trade and its implications for health and environmental policy.

Trust in public institutions is a cornerstone of the Norwegian administrative and political model. It has also been a crucial element in Norway’s response to the COVID-19 pandemic. Preserving and strengthening this “trust capital” will be essential for Norway in addressing future trade-offs and challenges, such as ensuring the sustainability of the welfare model, coping with climate change and maintaining social cohesion. Based on the results of the OECD Survey on Drivers of Trust in Public Institutions and using a combination of quantitative and qualitative methods, this study examines the main determinants of trust in Norway’s national government, local government and public administration.