In 2020, the Azerbaijan Investment Holding (AIH) was established to professionalise and improve the governance and performance of Azerbaijan’s key state-owned enterprises (SOEs). This review describes and assesses the corporate governance framework of AIH and its portfolio companies against the OECD Guidelines on Corporate Governance of State-owned Enterprises. It makes recommendations to help the Azerbaijani authorities reform their state-owned sector and align the exercise of state ownership and the governance of SOEs with international best practices.

The physical impacts of climate change – such as heatwaves, coastal inundation and drought - are already being felt and are projected to become increasingly severe. Increased public and private investment will be needed in activities that help to reduce harm or realise any potential opportunities due to the impacts of climate change (“adaptation investments”), such as the development of climate-resilient infrastructure, food systems and supply chains. The Climate Adaptation Investment Framework has been developed to help governments unlock increased investment in adaptation by strengthening their domestic policies. Building on the OECD's Policy Framework for Investment and Foreign Direct Investment Qualities Policy Toolkit, it provides non-prescriptive guidance covering critical policy areas for climate adaptation, as well as useful questions, examples of good practice and links to relevant resources.

A green and just transition – i.e. concerted global and national efforts to achieve worldwide carbon neutrality by or around the mid-century globally, in an inclusive manner and adapted to each national context – requires an active co-operation of all countries, developed and developing. It also entails ensuring that no one is left behind, and offering support to those in need, including least developed countries (LDCs) and Small Island Developing States (SIDS). Guided by the preamble of the Paris Agreement, this report proposes ways for G20 and developing countries to enhance the coherence of their policies towards that vision, deepen their co-operation and render the international architecture better suited to the implementation of green and just transitions.

The 2024 edition of International Migration Outlook analyses recent developments in migration movements and the labour market inclusion of immigrants in OECD countries. It also monitors recent policy changes in migration governance and integration in OECD countries. This 48th edition includes one special chapter on migrant entrepreneurship. The Outlook also includes country notes and a detailed statistical annex.

L'édition 2024 des Perspectives des migrations internationales analyse les évolutions récentes des mouvements migratoires et de l'insertion des immigrés sur le marché du travail dans les pays de l'OCDE. Elle observe également les changements récents en matière de politiques migratoires et d'intégration dans les pays de l'OCDE. Cette 48e édition comprend un chapitre spécial sur l'entrepreneuriat des migrants. Les Perspectives comprennent également des notes par pays et une annexe statistique détaillée.

Pricing Greenhouse Gas Emissions 2024: Gearing Up to Bring Emissions Down tracks how explicit carbon pricing instruments as well as specific taxes and subsidies on energy use have evolved between 2021 and 2023 across 79 countries, covering approximately 82% of global greenhouse gas (GHG) emissions. This report focuses on emissions trading systems, carbon taxes, fuel and electricity excise taxes, as well as subsidies that lower prices on emissions or energy products. The tax rates for this edition reflect rates applicable on 1 April 2023 while emissions trading schemes implemented throughout 2023 are also included.

The report uses administrative data from different registers in Portugal to evaluate the impact of the ATIVAR.PT internship programme, one of Portugal’s active labour market policies (ALMPs). It finds that the programme had a positive impact on employment and earnings within the short-term horizon of this evaluation. The report makes recommendations for improving the effectiveness of the internship programme and strengthening the capacity of the authorities to conduct ALMP impact evaluations. This report on Portugal is the sixteenth in a series of country reports on policies to connect people with better jobs. It is prepared as part of the OECD’s project with the European Commission to help countries improve the quality of administrative data collected and their use in the evaluation of the outcomes and effectiveness of ALMPs.

The OECD's Programme for International Student Assessment (PISA) does more than assess what students know. PISA examines how they use their knowledge and skills to meet real-life challenges, offering invaluable insights into both the quality and equity of education worldwide. In this final volume of the PISA 2022 initial report, Volume V: Learning Strategies and Attitudes for Life takes a deep dive into one of the most critical aspects of modern education: students' readiness for lifelong learning. This volume explores how education systems prepare students to navigate and thrive in an unpredictable future, focusing on their learning strategies, motivation and self-beliefs. It also delves into the role of socio-economic background, gender and the support students receive from parents and teachers in shaping their readiness for sustained lifelong learning. As education evolves to meet the challenges of tomorrow, this volume provides crucial insights for educators and policy makers who want to foster resilient, self-directed learners who are ready to succeed in a rapidly changing world.

This report is the twelfth edition of the OECD's Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is intended to be used by tax administration analysts allowing them to understand the design and administration of tax systems in other jurisdictions and to draw cross-border comparisons. While primarily aimed at analysts, it can also be a useful tool for senior tax administration managers or officials in ministries of finance when considering changes in tax system administration. The 2024 edition includes performance-related data, ratios and trends up to the end of the 2022 fiscal year. For the first time since 2019, this edition also examines in more detail the administrative, operational and organisational practices of participating tax administrations. Finally, it contains a special feature which explores how tax administrations are estimating tax gaps. The underlying data for this report comes from the International Survey on Revenue Administration, and in certain areas it also uses information from the Inventory of Tax Technology Initiatives.

The document introduces tools designed to enhance the establishment of Trusted Environments (TE), aiming to foster collaboration between innovators and regulators from the earliest stages of the innovation process. The purpose is to avoid concerns at the initial market- stage and to encourage the adoption of Safe(r) and Sustainable Innovation Approach principles right from the concept-to-design stage, encompassing the entire product life cycle. Additionally, it contains best practices principles for establishing a collaborative dialogue among innovators to create a TE.

The objective of the Integrated Approaches for Testing and Assessment (IATA) Case Studies Project is to increase experience with the use of IATA by developing case studies which constitute examples of predictions that are fit for regulatory use. The aim of this project is to create common understanding of using novel methodologies and the generation of considerations/guidance stemming from these case studies. This case study was developed by the Health and Environmental Sciences Institute (HESI), Canada, United Kingdom, United States, Business at OECD (BIAC) for illustrating practical use of IATA and submitted to the 2023 review cycle of the IATA Case Studies Project. This IATA provides examples to aid evaluators in the collection, generation, evaluation, and integration of multiple lines of evidence (LoE) for clear and transparent decision-making within defined problem contexts. This IATA includes guidance for data collection and generation from publicly available databases and models that can be readily used for data poor and relatively data rich chemicals. Three illustrative case studies representing both data poor and data rich chemicals are presented to illustrate the applicability of the IATA for Bioaccumulation assessment.

The seminar on Problem Formulation for the Risk Assessment of Biopesticides was organised by the OECD Expert Group on Biopesticides and was held in February 2024. The topics discussed included the history and principles of Problem Formulation, its application in regulatory approaches and specific case studies. Additionally, an overview of the challenges, considerations and potential solutions in harmonising Problem Formulation for biopesticide risk assessment was provided. The seminar's primary outcome was identifying the need for collaboration and discussion to develop Guidance on Problem Formulation for biopesticides.

In an increasingly globalised economy, the fight against bribery in international business is crucial to maintaining fair competition and ensuring the integrity of global markets. This report, which was prepared in the context of the Thailand Country Programme, assesses Thailand’s legal and policy framework for fighting transnational bribery based on the criteria applied to countries seeking accession to the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. The report analyses Thailand’s criminal legislation, the sanctions applicable to individuals and legal entities that commit bribery, and Thailand’s track record in the investigation and prosecution of bribery offences. It also examines international cooperation rules, including mutual legal assistance and extradition, as well as the non-tax deductibility of bribes. For each area of analysis, the report identifies possibilities for improvement and provides actionable recommendations.

L'Observateur de l'action climatique est la principale publication du Programme international d’action sur le climat (IPAC). S’appuyant sur le Tableau de bord IPAC d’indicateurs liés au climat, il fournit un aperçu de l’action climatique mondiale et des progrès vers les objectifs de zéro émission nette pour 51 pays de l’OCDE et pays partenaires de l’OCDE. L'édition de cette année présente une évaluation complète des objectifs de zéro émission nette, des principaux aléas liés au climat et des principales tendances de l'action climatique. Destinées aux décideurs politiques et aux praticiens, les résultats suggèrent que les engagements actuels en matière d'émissions de gaz à effet de serre pour 2030 ne sont pas suffisamment ambitieux pour atteindre les objectifs de température de l'Accord de Paris, et que sans une expansion significative de l'action climatique nationale, les pays ne seront pas en mesure de relever le défi du zéro net.

Руководящие принципы ОЭСР по корпоративному управлению для предприятий с государственным участием содержат конкретные рекомендации, которые помогают директивным органам оценивать и усовершенствовать правовую, регуляторную и институциональную базу для владения и управления предприятиями с государственным участием (госпредприятиями). Они определяют ключевые элементы для обеспечения профессионального владения и управления госпредприятиями, а также предлагают практические рекомендации по их реализации на национальном уровне. Руководящие принципы обеспечивают вклад предприятий с государственным участием в устойчивое развитие, экономическую безопасность и устойчивость, поддерживая глобальную однородную конкурентную среду и высокие стандарты добропорядочности и делового поведения.

The Climate Action Monitor is the annual flagship publication of the International Programme for Action on Climate (IPAC). Building on the IPAC Dashboard of climate-related indicators, it provides insights on global climate action and progress towards net-zero targets for 51 OECD and OECD partner countries. This year's edition presents a comprehensive evaluation of net-zero targets, major climate-related hazards, and the key trends in climate action. Directed towards policy makers and practitioners, the findings suggest that current 2030 commitments to reduce greenhouse gas emissions are not ambitious enough to meet the Paris Agreement temperature goals, and that without a significant expansion in national climate action, countries will not be able to meet the net-zero challenge.

Governments worldwide face a complex landscape marked by short-term crises, long-term priorities, declining public trust, and the pressing need for environmental and digital transformation. To effectively address these challenges, public administrations must evolve, emphasising strategic planning, performance management, inter-agency collaboration, and evidence-based policies. Uzbekistan, committed to far-reaching public governance reforms, has navigated significant external pressures and geopolitical evolutions. These crises, alongside persistent domestic challenges such as socio-economic inequality and gaps in public service delivery, have spurred Uzbekistan to seek innovative and effective solutions. Through its national strategic plans, the country aims to build a modern public administration capable of providing justice and meeting citizens' needs. This OECD Public Governance Review assesses Uzbekistan’s governance system. To support the country’s reforms and boost the efficiency and effectiveness of its public administration, the review provides recommendations aligned with OECD standards on enhancing policy co-ordination and strategic planning, civil service capacity, public integrity and regulatory quality.