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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

English Spanish, French

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Reviewing Performance

This chapter will discuss how to review SOE performance, both on an on-going and annual basis. It will describe the different systems and processes that can be put in place to track and review SOEs’ performance on a regular basis, in order to identify problems early and react to them promptly. It will also review in-depth how to evaluate SOE’s performance on a yearly basis, i.e. what are the processes involved and the typical information included in performance documents. Finally, it will give some indications on how to develop relevant benchmarking, as the basis for discussing the SOE strategy and assessing the evolution of its value and potential risks.

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