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.

Ce second examen de l’OCDE des politiques de l’investissement du Maroc analyse le climat de l'investissement national et étranger au Maroc ainsi que les défis et les opportunités auxquels le Gouvernement du Maroc est confronté dans ses efforts de réforme. L’examen s’appuie sur le Cadre politique de l’OCDE pour l’investissement, la Boîte à outils de l’OCDE des politiques relatives aux qualités de l’investissement direct étranger, les Principes directeurs de l’OCDE à l’intention des entreprises multinationales pour une conduite responsable des entreprises et d’autres instruments sous la responsabilité du Comité de l’investissement de l’OCDE. Il explore les tendances et les impacts de l’investissement étranger direct sur l’économie et la société marocaines. Il analyse le cadre juridique et institutionnel relatif aux investissements ainsi que les mesures visant à promouvoir la conduite responsable des entreprises. Cet examen se concentre également sur la manière dont l’investissement peut soutenir deux leviers prioritaires de développement au Maroc : le développement territorial et la digitalisation.

This joint ITC-OECD report presents a comprehensive, flexible, and value-neutral typology framework that aims to promote a shared understanding of the complex landscape of sustainability initiatives. Taking into account the diverse and multifaceted nature of sustainability initiatives, the typology framework offers a structured system of parameters and a common language to support policy makers, private sector operators, NGOs, and other stakeholders in assessing the differences between sustainability initiatives.

Services and services trade play an increasingly important role in Indonesia’s economy as they represent new sources of growth, job creation, and overall wellbeing. This study explores patterns, policies, and reform scenarios of Indonesian services trade building on the OECD’s expertise, data, and analysis. This analysis covers the role of services trade in the Indonesian economy at both the aggregate and granular sectoral levels; the regulatory environment for services trade, including domestic regulatory and policy developments, as well as the relevant services trade disciplines in Indonesia’s regional trade agreements; and potential reform packages that target services trade, with an assessment of their potential impact on the Indonesian economy. The stylized facts and findings in this study aim to inform the discussion on a co-ordinated policy action amongst Indonesian policy makers and stakeholders so as to maximise the contribution of services trade to the country’s economic development.

This handbook guides companies on how to use the OECD due diligence framework for achieving living incomes and living wages in global supply chains. It responds to demands by businesses for practical tools to help translate commitments to living incomes and living wages into action as part of their human rights due diligence. The handbook focusses on the agriculture, garment and footwear sectors where inadequate incomes and wages have been identified as prevalent risks. It builds on existing OECD standards on supply chain due diligence and responsible business conduct, notably the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the guidances for the agriculture and garment and footwear sectors, and seeks to align with the International Labour Organization (ILO) concept of a living wage.

This report presents examples of digital government services, including approaches to digital public infrastructure, provided by G7 members and Ukraine, aimed at improving access to and enhancing the user experience of public services. It also explores key enablers, such as government strategies and leadership, along with human-centered approaches to designing digital government services that prioritises users and their rights, needs and preferences. Prepared at the request of the Italian 2024 G7 Presidency and G7 members, the report shared insights that can guide future initiatives within the G7 and other international fora on digital government. The report was officially launched at the G7 Digital and Technology Ministerial Meeting in Como, Italy, on October 15, 2024.

This Toolkit is a comprehensive guide designed to help policymakers and public sector leaders translate principles for safe, secure, and trustworthy Artificial Intelligence (AI) into actionable policies. AI can help improve the efficiency of internal operations, the effectiveness of policymaking, the responsiveness of public services, and overall transparency and accountability. Recognising both the opportunities and risks posed by AI, this toolkit provides practical insights, shares good practices for the use of AI in and by the public sector, integrates ethical considerations, and provides an overview of G7 trends. It further showcases public sector AI use cases, detailing their benefits, as well as the implementation challenges faced by G7 members, together with the emerging policy responses to guide and coordinate the development, deployment, and use of AI in the public sector. The toolkit finally highlights key stages and factors characterising the journey of public sector AI solutions.

This report presents a mapping exercise to identify commonalities in digital identity approaches among G7 members that can support future interoperability efforts. These commonalities include shared concepts and definitions, the use of international technical standards and approaches to levels of assurance. The report was prepared at the request of the 2024 Italian G7 Presidency and G7 members, to inform discussions within the G7 Digital and Technology Working Group. It was launched during the G7 Digital and Technology Ministerial Meeting in Como, Italy, on 15 October 2024.

This note considers the combined effect of ex ante and ex post instruments, to provide a picture of how G7 jurisdictions are addressing large platforms’ use (and misuse) of market power. It focuses on key competition concerns at the heart of multi-jurisdictional efforts in digital markets, and on the patterns that can be identified in terms of both platforms’ conduct and enforcement activities in G7 countries. With this aim, the note analyses a number of recent antitrust cases, to understand what conducts have been deemed most problematic by competition authorities thus far, and what remedies were implemented to address the concerns. These patterns are then observed in light of the provisions contained in recent ex ante reforms, in order to appraise the complementarities and overlaps between the two types of instruments. Further, the note gathers preliminary evidence around large platforms’ compliance strategies and whether extra-territorial effects are arising, to shed some light on the global implications of national enforcement activity in digital markets.

Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que le lithium, qui est principalement utilisé pour la production de batteries. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix du lithium en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de lithium de manière adéquate.

En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos. Esto puede ser especialmente complejo en el caso de minerales semiprocesados como el litio, que se utiliza principalmente para la producción de baterías. El anexo presentado en este reporte aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF Determinación del precio de los minerales: Un marco en materia de precios de transferencia para identificar los principales factores económicos que influyen en el precio del litio a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de litio.

This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.

This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF information between tax administrations, the XML schema can also be used for domestic reporting of CARF information by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law of the relevant jurisdiction.

The OECD Working Party on Chemical Accidents (WPCA) organised a half-day thematic session at the occasion of its 32nd meeting on 26th October 2022. This thematic session covered two themes: How to make lessons from accidents work? and Challenges and issues arising from decarbonisation and the energy transition. The thematic session was organised as a brainstorming meeting with presentations from experts and discussion to exchange on challenges in these two particular areas. This report summarises the main conclusions from the thematic session.

In June 2023, the OECD organised a seminar series on the Management of Hazardous Substances at Port Areas. The first seminar presented examples from countries on the functioning of their ports with regard to the management of hazardous substances. The second focused on elements of chemical accidents management at port areas. A background report was developed for the seminar series and a survey was conducted amongst delegations, the goal of which was to collect information on what are perceived as the main challenges to managing chemical accidents risks and safety at port areas and possible means for improvement. This document builds on the background report developed for the seminar series supplemented with the conclusions from the seminars as well as the results from the survey.

The report is the first ever mapping of financial and technical assistance to industry decarbonisation in emerging and developing economies (EMDEs). It aims to provide key trends and findings on the financial and technical assistance for industry decarbonisation in emerging and developing economies (EMDEs). The mapping report highlights different types of financing sources, such as public bilateral and multilateral assistance, private finance mobilised by official development finance interventions, philanthropies, and institutional investors. It also highlights keys areas for action based on the report’s findings that could help to increase the focus of financial and technical assistance for industry decarbonisation in EMDEs, as well as their impact on GHG emissions reduction. One key conclusion drawn from the report shows that, financial and technical assistance for industry decarbonisation in EMDEs has not received the necessary attention so far.

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 International Council on Animal Protection in OECD Programmes (ICAPO) to illustrate practical uses of IATA, and was submitted to the 2023 review cycle of the IATA Case Studies Project. The case study provides a framework to fulfil an IATA for chronic toxicity and carcinogenicity assessment through a weight of evidence (WoE)-based approach, in the absence of rodent cancer bioassays. The purpose of this IATA is to illustrate the use of the Rethinking Carcinogenicity Assessment for Agrichemicals Project (ReCAAP) framework, which is a scientific, WoE-based approach that allows the estimation of a Point of Departure (POD) for use in agrochemical risk assessment. To illustrate the use of the ReCAAP framework, two examples are presented in this IATA.

This document describes the design and results of the validation exercise for the Rapid Estrogen ACTivity In Vivo (REACTIV) Assay, organised by France and the United Kingdom. This method was developed for the detection of estrogen axis active substances. The project was on the Test Guidelines Programme work plan until 2024.