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.


Global markets, corporate ownership and sustainability

Effective design and implementation of corporate governance policies requires a good empirical understanding of the ownership and business landscape to which they will be applied. Chapter 1 therefore provides a global overview of developments related to stock markets, including their size, activities and ownership characteristics. The chapter also analyses corporate sustainability-related policies and practices, based upon new information collected for this edition in line with the new chapter of the revised G20/OECD Principles of Corporate Governance. This includes regulatory frameworks on sustainability disclosure, policies and practices for assurance of sustainability-related information and use of an international disclosure standard. It also refers to provisions on board responsibilities for sustainability-related policies as well as practices on board committees responsible for sustainability-related issues and executive compensation linked to sustainability matters. The chapter also includes newly collected information on regulatory frameworks on ESG rating and data providers.


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