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This is an updated edition which includes new supplements on Tin, Tantalum and Tungsten and on Gold.

Trade and investment in natural mineral resources hold great potential for generating income, growth and prosperity, sustaining livelihoods and fostering local development. However, a large share of these resources is located in conflict-affected and high-risk areas. In these areas, exploitation of natural mineral resources is significant and may contribute, directly or indirectly, to armed conflict, gross human rights violations and hinder economic and social development. The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides step-by-step management recommendations endorsed by governments for global responsible supply chains of minerals in order for companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices. The Due Diligence Guidance may be used by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas, and is intended to cultivate transparent, conflict-free supply chains and sustainable corporate engagement in the minerals sector.

Chinese, French
  • 19 Mar 2013
  • OECD
  • Pages: 224

This review, which draws on data and comparative perspectives from OECD countries, highlights challenges that Brazil will need to tackle, including those related to fiscal arrangements among the sub-national governments, building administrative capacity at the local level, and fostering cross-sectoral co-ordination in federal programming

Portuguese

This report provides a comparative overview of common standards and key features of specialised anti-corruption institutions and comprehensive descriptions of 19 anti-corruption institutions operating in different parts of the world, presented in a comparable framework. This new edition of an 2008 report reflects the evolving understanding of international standards and the practice and the most recent experiences of anti-corruption institutions. The report discusses three "models" of anti-corruption institutions: multi-functional anti-corruption agencies, institutions fighting corruption through law enforcement and prevention institutions.  

Encouraged by international conventions and success of some specialised anti-corruption institutions in earlier times, such as the Hong Kong’s anti-corruption commission, many countries around the world, including those in Eastern Europe, have created new specialised institutions to prevent and combat corruption over the past decade. Establishing such bodies was often seen as the only way to reduce widespread corruption, as existing institutions were considered too weak for the task, or were considered to be part of the corruption-problem. The report highlights that while many of these new anti-corruption agencies have shown good results, they cannot fight corruption alone. Other public institutions, including various specialised integrity and control bodies, and internal units in various public institutions should play a role in preventing and detecting corruption in different sectors of public administration.

  • 27 Feb 2013
  • OECD
  • Pages: 148

Each year, the OECD circulates a survey on the borrowing needs of member countries. The responses are incorporated in the OECD Sovereign Borrowing Outlook to provide regular updates of trends and developments associated with sovereign borrowing requirements and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments (e.g. long-term, short-term, nominal, indexed, etc.) and distribution channels.

Accordingly, the OECD Sovereign Borrowing Outlook provides data and information on borrowing needs and funding policies for the OECD area and country groupings, including gross borrowing requirements, net borrowing requirements, central government marketable debt, funding strategies and instruments and distribution channels.

Cet ouvrage examine l'innovation régionale en Wallonie, Belgique, en regardant son rôle dans l'économie, sa gouvernance et le contexte politique et des stratégies régionales de croissance axée sur l'innovation.

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.

Ce rapport examine les activités menées par les PCN ainsi que d’autres mesures d’application prises par les gouvernements adhérents de juin 2011-juin 2012

English
This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
  • 16 Jan 2013
  • OECD, Korea Institute of Public Finance
  • Pages: 152

When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns  the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the  limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.

  • 08 Jan 2013
  • OECD
  • Pages: 292

The report provides evidence-based assessment and policy recommendations in support of Mexico’s water reform. It analyses implementation bottlenecks and identifies good practices in four key areas considered as essential drivers for change in the water sector of Mexico: multi-level and river basin governance; economic efficiency and financial sustainability; and regulatory functions for water supply and sanitation.

This report is the result of a one-year policy dialogue between the OECD and Mexico, after the adoption of the 2030 Water Agenda as a strategic and long-term vision for Mexico’s water sector.

Spanish
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