The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector helps enterprises implement the due diligence recommendations contained in the OECD Guidelines for Multinational Enterprises along the garment and...
This issue of the OECD Journal on Budgeting includes articles on A Theoretical Framework for Spending Reviews; Health Budgeting in Peru; The EU Budget and the European Refugee Crisis; and Budgeting for a Sustainable Future: Towards a Roadmap of...
Regulation is a critical tool by which governments seek to foster economic growth and social well-being. Countries in Latin America are increasingly investing in processes and institutions that support regulatory quality. Based on the OECD Indicators...
Supreme audit institutions and parliaments have an important role in holding governments to account for the use of public funds. Parliaments rely on the objective and professional work of supreme audit institutions to provide them with information...
General government final consumption can be broken down into two distinct groups. The first reflects expenditures for collective consumption that benefit society as a whole, or large parts of society, and are often known as public goods and services....