OECD Corporate Governance Factbook 2023

image of OECD Corporate Governance Factbook 2023

The OECD Corporate Governance Factbook provides easily accessible and up-to-date information on the institutional, legal and regulatory frameworks for corporate governance across 49 jurisdictions worldwide. Issued every two years, the Factbook complements the G20/OECD Principles of Corporate Governance and serves as a useful tool to track how the Principles are being implemented. It is also actively used by governments, regulators and other stakeholders to compare national frameworks and obtain information on latest trends.

Prepared in parallel to the 2023 review of the Principles, this edition takes account of the new recommendations in the Principles on sustainability, company groups, and virtual and hybrid shareholder meetings. The Factbook also highlights the latest developments in the global market and corporate ownership landscape, the role and rights of shareholders, and the duties and responsibilities of boards.


The corporate board of directors

The G20/OECD Principles of Corporate Governance recommend that the corporate governance framework ensures the strategic guidance of the company by the board and its accountability to the company and the shareholders. Chapter 4 provides information on regulatory frameworks on board structures, board independence and board-level committees, as well as risk management and implementation of internal controls, including new information on the establishment of a separate sustainability committee. The chapter also includes a section on auditor independence, accountability and oversight, with new information on audit firm and audit partner rotation. The chapter also covers board nomination and election, executive remuneration, and gender diversity on boards and in senior management.


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