Llevar a cabo respuestas conjuntas y eficaces contra la corrupcion es una tarea compleja para los donantes que requiere una gestion cuidadosa de las posibles tensiones y compromisos necesarios. Esta guía practica ayuda a las agencias de desarrollo y a su personal que opera en países que reciben ayuda oficial al desarrollo (AOD) a formular respuestas coordinadas ante alegaciones de corrupcion significativa. Proporciona una serie de preguntas ilustrativas para facilitar las respuestas conjuntas de los donantes al tener conocimiento de un presunto casode corrupcion, con el fin de evitar reacciones lentas, contradictorias o mal informadas. La guia sirve como herramienta practica para aplicar la Recomendacion del Consejo de la OCDE para los actores de la cooperacion al desarrollo sobre la gestión del riesgo de corrupción.
Delivering the 2030 Agenda and the Paris Agreement will require all sources of finance — public and private — to be scaled up and aligned with sustainable development. Blended finance can play an essential role in unlocking and channelling commercial finance towards sustainable development in developing countries. However, it remains a relatively new tool in development co-operation. While many donors have well-established blended finance programs, others are just now starting to deploy blended finance. The OECD DAC Blended Finance Guidance is a policy tool to help all providers of development finance — donor governments and agencies, multilateral donors, philanthropies and other stakeholders — to put the Blended Finance Principles into practice and effectively design and implement blended finance programs. Approved by the DAC in September 2020, the Guidance outlines policy recommendations and provides good practice examples as well as practical checklists and key references on blended finance. The Guidance is the result of an extensive, multi-stakeholder consultation process, involving international experts, practitioners and researchers. The Guidance ultimately aims to enhance the growth and improve the quality of finance that is mobilised and invested in sustainable development in developing countries.
A growing number of investors and corporates aim at coupling financial returns in developing countries with positive social, economic and environmental impacts. However, the way they measure those impacts can be at odds with actual managing practices, and important aspects such as transparency, the protection of human rights and local stakeholder consultation are not systematically taken into account. In order to help mend these gaps, the OECD-UNDP Impact Standards for Financing Sustainable Development (IS-FSD) provide a framework for donors, development finance institutions and their private sector partners to make financial decisions and manage projects in ways that generate a positive impact on sustainable development, and improves the transparency of development results.
The Standards, approved by the OECD Development Assistance Committee in March 2021, constitute a best practice guide and self-assessment tool. They are built around four areas: Strategy, management approach, transparency and governance.
In the face of rapid change and high uncertainty, organisations must prepare for the unexpected. This report explores three scenarios – Multitrack World, Virtual Worlds, and Vulnerable World – and their possible implications for the future of global collaboration and for organisations such as the OECD. It includes emerging changes and trends that could affect the world in unpredictable ways over the next fifteen years, and offers potential strategic considerations and action areas aimed at ensuring the OECD’s agility, resilience and future-readiness. Prepared by the OECD’s Strategic Foresight Unit to commemorate the Organisation’s 60th anniversary, the report is intended to stimulate dialogue among all those sharing an interest in preparing the OECD to meet the evolving needs of the global community in the face of a highly dynamic and uncertain future.
In 2020, 1.5 billion students in 188 countries/economies were locked out of their schools. Students everywhere have been faced with schools that are open one day and closed the next, causing massive disruption to their learning.
With the coronavirus (COVID-19) pandemic still raging, many education systems are still struggling, and the situation is constantly evolving. The OECD – in collaboration with UNESCO, UNICEF and The World Bank – has been monitoring the situation across countries and collecting data on how each system is responding to the crisis, from school closures and remote learning, to teacher vaccination and gradual returns to in-class instruction.
This report presents the preliminary findings from this survey, providing a snapshot of the situation one year into the COVID crisis.
This report, published in the 60th anniversary of the Asian Productivity Organization (APO) and the Organisation for Economic Co-operation and Development (OECD), is the first outcome of their collaboration to develop improved and more comparable productivity statistics across APO and OECD member economies.
It explores current practices and challenges in productivity measurement and provides recommendations to National Productivity Organisations (NPOs), National Statistics Offices (NSOs), and other agencies involved in the compilation and analysis of productivity statistics in APO member economies to improve measurement and cross-country comparability.
Most G20 economies have made solid progress towards the Antalya goal of reducing the share of young people who are most at risk of being permanently left behind in the labour market by 15% by 2025. Since 2014, the share of young people aged 15-29 who are Not in Employment, Education or Training (the NEET rate) has declined in 15 G20 countries, and in 12 they are well on track to meet the Antalya goal.
This report provides a broad and evidence-based analytical perspective of the debate around the possible role of a Border Carbon Adjustment (BCA) to deal with climate change. The new context of divergent climate ambition has led to a resurgence of interest in BCAs. The paper provides an overview of different policy instruments that can limit carbon leakage, with a particular focus on the BCA option, and offers a technical review of the literature and of the legal specificities around BCA as well as of alternative instruments. The report also analyses the issue of fragmented climate policies in the broader perspective of the trade-climate nexus and discusses how other policy measures – especially those related to trade – can help support climate objectives (for example, reducing the existing barriers to trade in environmental goods, and removing environmentally harmful and trade distortive subsidies).
La OCDE se apoya en 60 años de experiencia para ayudar a los gobiernos a desarrollar políticas que aseguren una vida mejor a los ciudadanos de todo el mundo. El objetivo de la Organización es elaborar políticas que promuevan la prosperidad, la sostenibilidad, la inclusión y el bienestar para todos. Este folleto, creado con motivo del 60 aniversario de la creación de la OCDE, muestra el camino recorrido y aquello en lo que la Organización se ha convertido a día de hoy.
Para más información sobre el 60 aniversario de la OCDE puede visitar https://www.oecd.org/60-years/.
L'OCDE s'appuie sur 60 ans d'expérience pour aider les gouvernements à élaborer des politiques qui assureront une vie meilleure aux populations du monde entier. L’objectif de l’Organisation est d’élaborer des politiques qui favorisent la prospérité, la durabilité, l'inclusivité et le bien-être de tous. Cette brochure, créée à l'occasion du 60e anniversaire de la création de l'OCDE, montre le chemin parcouru et ce que l'organisation est devenue aujourd'hui.
The OECD draws on 60 years of experience to help governments develop policies that will ensure better lives for people around the world. The goal of the Organisation is to shape policies that foster prosperity, sustainability, inclusiveness and well-being for all. This brochure, created for the 60th anniversary of the creation of the OECD, shows the journey travelled and what the organisation has become today.
For more information about the 60th anniversary of the OECD you can visit https://www.oecd.org/60-years.
Estos Principios de 2019 ayudan a los actores de la cooperación al desarrollo y humanitaria a afrontar la complejidad de los desafios del desarrollo sostenible y lograr los resultados planeados. Estos princípios ahondan sus raíces en los principios de Gestión para Resultados de Desarrollo que fueran respaldados por las agencias de desarrollo en la mesa redonda internacional sobre resultados en Marrakech (febrero de 2004), y establecen una práctica actualizada, que tiene en cuenta tanto el cambiante contexto global y como la creciente diversidad de actores en el desarrollo.
Esses Princípios de 2019 ajudam os provedores de desenvolvimento e cooperação humanitária a enfrentar desafios complexos para alcançar os resultados esperados em termos de desenvolvimento sustentável. Com base nos princípios de Gestão para Resultados de Desenvolvimento endossados por agências de desenvolvimento na mesa redonda internacional sobre resultados em Marrakesh (fevereiro de 2004), eles estabelecem uma prática renovada que leva em consideração o contexto global em mudança e o conjunto crescente de atores.
Les crypto-actifs, et les monnaies virtuelles en particulier, sont en rapide développement et les régulateurs en matière fiscale n’ont commencé que récemment à considérer leurs implications. Les chefs d’État et de gouvernement ainsi que les ministres des Finances du G20 ont appelé les organisations internationales à analyser les risques posés par les crypto-actifs. Jusqu’à maintenant, les implications en matière de politique et d’évasion fiscales demeuraient largement inexplorées alors même qu’elles constituent un aspect important du cadre réglementaire global. Préparé avec la participation de plus de 50 juridictions, le rapport Fiscalité des monnaies virtuelles est la première analyse complète des approches et différences concernant les principaux types d’impôts (sur le revenu, sur la consommation et sur la propriété) pour un tel groupe de pays. Ce rapport considère également les implications fiscales d’un certain nombre de domaines émergents, notamment l’intérêt croissant pour les stablecoins et les « monnaies numériques de banques centrales » ; ainsi que l’évolution des mécanismes de consensus utilisés pour maintenir les réseaux de blockchain ou encore l’avènement de la finance décentralisée. Ce rapport a été préparé pour présentation à la réunion d’octobre 2020 des ministres des Finances et des gouverneurs de banque centrales du G20. Il propose des éléments ainsi que des considérations pour aider les décideurs publics soucieux d’améliorer leur politique fiscale en matière de monnaies virtuelles.
Crypto-assets, and virtual currencies in particular, are in rapid development and tax policymakers are still at an early stage in considering their implications. G20 Leaders and Finance Ministers have called international organisations to analyse the risks posed by crypto-assets. So far, the tax policy and evasion implications have been largely unexplored, although forming an important aspect of the overall regulatory framework. Prepared with the participation of over 50 jurisdictions, Taxing Virtual Currencies is the first comprehensive analysis of the approaches and policy gaps across the main tax types (income, consumption and property taxes) for such a large group of countries. This report also considers the tax implications of a number of emerging issues, including the growing interest in stablecoins and ‘central bank digital currencies’; as well the evolution of the consensus mechanisms used to maintain blockchain networks and the dawn of decentralised finance. This report was prepared for presentation to the October 2020 meeting of G20 Finance Ministers and Central Bank Governors. It provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.
Ces principes de 2019 aident les fournisseurs de développement et de coopération humanitaire à surmonter des défis complexes pour atteindre les résultats escomptés en termes de développement durable. S'appuyant sur les principes de la gestion axée sur les résultats du développement, adoptés par les agences de développement lors de la table ronde internationale sur les résultats à Marrakech (février 2004), ils ont défini une pratique renouvelée qui prend en compte l'évolution du contexte mondial et l'élargissement de l’éventail des acteurs.
These 2019 Principles help providers of development and humanitarian co-operation navigate complex challenges to reach their expected results in terms of sustainable development. Building on the Managing for Development Results principles endorsed by development agencies at the international roundtable on results in Marrakech (February 2004), they set out a renewed practice that takes into account the changing global context and expanding array of actors.
The OECD Anti-Bribery Convention is the foremost global legal instrument for fighting the supply side of foreign bribery. The supply side of foreign bribery relates to what bribers do – it involves offering, promising or giving a bribe to a foreign public official to obtain an improper advantage in international business. In contrast, the demand side of foreign bribery refers to the offence committed by public officials who are bribed by foreign persons.
This study explores whether there is a "flip side" to enforcement actions that ended in sanctions for the supply-side of a foreign bribery transaction. It focuses on what happened on the receiving end of this transaction. That is to say, were the public officials in the demand-side country also sanctioned or otherwise disciplined?
The OECD DAC Blended Finance Principles for Unlocking Commercial Finance for the SDGs give a clear definition and provide a five-point checklist to ensure blended finance meets accepted quality standards and achieves impact, based on a development rationale promoted by Development Assistance Committee (DAC) members. These Principles represent a critical first step towards ensuring that donors engage in the right way, by guaranteeing that the policy framework is fit for purpose. Whether a donor is looking to begin a blending programme or already has one, we recommend that the OECD DAC Principles be used to test assumptions about how blending is currently being undertaken on critically important aspects such as the engagement of local capital markets, the use of concessionality as a precondition to blending, or the provision of monitoring and evaluation mechanisms.
The media and investigative journalism play a crucial role in bringing allegations of corruption to light and fighting against impunity. International consortiums of investigative journalists are an example of an international cooperation that leads to tangible results in bringing financial and economic crime to the attention of the public and law enforcement authorities. Media reporting is an essential—albeit untapped—source of detection in corruption cases.
This report documents and analyses material collected through country reviews undertaken by the OECD Working Group on Bribery in International Business Transactions and through responses to the OECD Survey on Investigative Journalism. It explores good practices and challenges in the detection of international corruption cases via media reporting and investigative journalism.