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Accountability and Transparency: A Guide for State Ownership

image of Accountability and Transparency: A Guide for State Ownership

Using this Guide will facilitate the practical implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises in the areas of transparency and accountability. It provides viable policy options and a step-by-step road map on how to address typical difficulties, risks and hurdles that may be encountered. It also provides concrete examples of good practices that can serve as a reference and inspiration. The Guide will help governments, their ownership entities and other stakeholders to evaluate existing practices and support reforms.

In most countries, improving transparency and accountability in state-owned enterprises entails a number of complex challenges. Addressing these, with the help of this Guide, is an important step in the process of establishing well-governed and economically sound state-owned enterprises

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Reporting on Performance

This last chapter covers how to report on SOE performance, both at the aggregate level for the state as an owner and at individual SOE level. It will thus describe how to develop Aggregate Reports, i.e. which processes need to be put in place to collect and synthesise relevant information into a short and easy to read report providing the general public with an overview of the overall performance of the state sector. It will also briefly discuss web-based communication, as a mean to ensure greater transparency towards the general public. It will review how SOEs and ownership entities should report to Parliaments, thus which are the appropriate processes to compile, check, review and question information provided by SOEs on their performance, still maintaining an appropriate balance between lack of accountability and excessive oversight, thus avoiding political interference into SOE management.

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