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Monitoring the Performance of State-Owned Enterprises: Good Practice Guide for Annual Aggregate Reporting(22-1-28)/ Katrina Baker, Greta Gabbarini, Henrique Sorita Menezes.OECD

An increasing number of countries recognise the need for enhanced transparency around their state-owned enterprise (SOE) portfolio. Drawing from diverse international experiences, the publication Monitoring the performance of state-owned enterprises: Good practice guide for annual aggregate reporting is a step-by-step guide on best practices in annual aggregate reporting. The guide:

  • develops the business case for annual reporting and “forward looking” performance monitoring of SOEs to support active and informed ownership;
  • provides insights on institutional design and capacity to develop quality annual reporting;
  • offers key financial and non-financial information for inclusion;
  • develops strategies for accessibility, communication and dissemination.

 

Monitoring-performance-state-owned-enterprises-good-practice-guide-annual-aggregate-reporting-2022.pdf
2.24MB