Browse by: "2024"

Este manual ha sido desarrollado por la OCDE y la FAO con el objetivo de ayudar a las empresas a integrar consideraciones sobre deforestación y degradación forestal en sus procedimientos de debida diligencia corporativa. El manual se beneficia del extenso trabajo y experiencia de la FAO para detener la deforestación y la degradación forestal y promover la gobernanza responsable de la tenencia. El manual se basa en los principales estándares internacionales respaldados por los gobiernos en materia de debida diligencia en las cadenas de suministro y de conducta empresarial responsable: las Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable y el marco de debida diligencia asociado, que se encuentra descrito en la Guía OCDE-FAO para las cadenas de suministro responsable en el sector agrícola y en la Guía de la OCDE de debida diligencia para una conducta empresarial responsable. Este manual muestra cómo puede aplicarse la Guía OCDE-FAO para abordar la deforestación, contextualizando las recomendaciones existentes y orientando a los usuarios hacia fuentes útiles de información sobre la debida diligencia.

This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.

Le Maroc a atteint la scolarisation universelle au niveau du primaire, et a connu une croissance significative de la scolarisation dans l'enseignement secondaire du premier et du deuxième cycle. Cependant, des problèmes subsistent quant à la qualité des apprentissages. Les élèves marocains de 15 ans figurent parmi les moins performants des pays participants à l’enquête du Programme international pour le suivi des acquis des élèves (PISA) de 2018, bien en dessous de la moyenne de l'OCDE et également en dessous des autres pays de la région Moyen-Orient et Afrique du Nord (MENA). Les réformes éducatives en cours visent à responsabiliser les établissements et à en faire des acteurs centraux de l’amélioration de la qualité de l’ensemble du système éducatif. Ce rapport vise à fournir au Maroc les outils nécessaires pour la mise en œuvre d'un système d'autoévaluation, de suivi et de soutien externe des établissements scolaires. Il propose un cadre d'indicateurs de la qualité qui peut fournir une vision commune et cohérente de ce qui constitue une « bonne école », et fournit des recommandations pour que les processus d’autoévaluation ainsi que le suivi et le soutien apporté aux établissements se concentrent sur l’essentiel.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Посібник ОЕСР з публічної доброчесності містить рекомендації для урядів, бізнесу та громадянського суспільства щодо впровадження Рекомендації ОЕСР з публічної доброчесності. Посібник роз'яснює, що означають тринадцять принципів Рекомендації на практиці, та визначає виклики, пов'язані з їх реалізацією. Посібник містить рекомендації щодо покращення співпраці всередині уряду, а також між національним та субнаціональним рівнями. Для розбудови культури доброчесності в уряді та суспільстві Посібник детально описує основні елементи системи управління людськими ресурсами на основі заслуг та ключові складові відкритої організаційної культури. Він також роз'яснює роль уряду в наданні рекомендацій компаніям, громадянському суспільству та громадянам щодо підтримання публічних цінностей доброчесності. Крім того, Посібник розкриває, як використовувати процес управління ризиками для оцінки та управління ризиками для доброчесності, а також висвітлює, як використовувати систему правозастосування для забезпечення реальної відповідальності за порушення принципів доброчесності.

Cette première édition des Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité analyse les efforts déployés par les pays membres pour défendre l'intégrité et lutter contre la corruption. Basé sur les données des Indicateurs d'intégrité publique, ce rapport analyse les performances des cadres d'intégrité des pays. Il explore comment certains des principaux défis auxquels les gouvernements sont confrontés aujourd'hui (notamment la transition verte, l'intelligence artificielle et l'ingérence étrangère) augmentent les risques de corruption et d’atteinte à l’intégrité pour les pays. Il examine également comment les lacunes des systèmes d'intégrité peuvent entraver les réponses des pays à ces défis majeurs. En donnant un aperçu des performances actuelles des pays, les Perspectives soutiennent la planification stratégique et le travail politique visant à renforcer l'intégrité publique pour l'avenir.

This first edition of the OECD Anti-Corruption and Integrity Outlook analyses Member countries’ efforts to uphold integrity and fight corruption. Based on data from the Public Integrity Indicators, it analyses the performance of countries’ integrity frameworks, and explores how some of the main challenges to governments today (including the green transition, artificial intelligence, and foreign interference) are increasing corruption and integrity risks for countries. It also addresses how the shortcomings in integrity systems can impede countries’ responses to these major challenges. In providing a snapshot of how countries are performing today, the Outlook supports strategic planning and policy work to strengthen public integrity for the future.

Where anti-corruption efforts were previously the domain of governments, the private sector has increasingly become an essential actor, representing a significant paradigm shift from the early days of anti-corruption policy development. This Resource Guide provides States with a framework for identifying and implementing an appropriate mix of sanctions and incentives for encouraging business integrity. It reflects the latest developments in the global anti-corruption landscape and contains case studies that serve to share information and practices and provide inspiration to States and the private sector.

Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.

Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.

Innovation is broader than science and technology, yet often statistics and government programmes narrowly focus on this type of innovation. In rural places, this is particularly relevant as not all firms have the capacity to be competitive in high-tech innovation. With around one in five Canadians living in Canada’s rural regions, better understanding how to promote broader notions of innovation for rural places by increasing entrepreneurship, including for women, advancing the green transition, and improving the provision of services is critical to boost rural productivity, and increase well-being standards. The report sets the scene for rural innovation in Canada, explores the policy and governance environment for key regional innovation initiatives, and includes a special topic chapter on green innovation in rural regions of Canada.

The COVID-19 pandemic underscored the critical need for health systems to be resilient against major disruptions. Despite the significant impact that crises such as pandemics, climate change effects, geopolitical conflicts, financial collapses or digital failures can have on economies and societies, policy makers in the health sector lack tools to test how their health systems would cope with extreme stress. Seizing a narrowing policy window in a post-pandemic context, the OECD and the European Observatory on Health Systems and Policies, with support from the European Commission, developed a comprehensive methodology culminating in a handbook on "Strengthening Health Systems: A Practical Handbook for Resilience Testing." Inspired by stress tests in various sectors, this methodology was piloted in Finland, Greece, and Spain throughout 2023. The handbook provides health policy makers with tools to assess and enhance their systems' resilience. This is intended to foster policy dialogues and the identification of structural weaknesses as the starting point for targeted investments and remedial policies that will allow health systems to withstand the impact of future shocks more effectively.

This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA) Vocational Education and Training (VET), currently in the Development Phase of implementation which aims to provide a comprehensive and rigorous international survey of student knowledge and skills that are essential for success in selected occupational areas. The PISA-VET assessment covers professional knowledge and skills in five occupational areas (automotive technician, business and administration, electrician, nursing/healthcare assistant and hotel receptionist), plus an evaluation of learners’ employability skills, including literacy, problem solving, task performance (conscientiousness) and collaboration with others. This publication includes the frameworks for assessing all the knowledge and skills included in the assessment. These chapters outline the content knowledge and skills that learners need to acquire in each domain, how each domain is assessed, and the contexts in which this knowledge and these skills are applied. The publication also presents the frameworks for the various questionnaires distributed to students, principals of VET institutions, teachers and trainers, including a questionnaire for trainers in work-based learning environments and a system level data questionnaire for participating countries. The questionnaires are also included as an annex to the publication.