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  • Paris : OECD Publishing  (1,408)
  • London [u.a.] : Routledge
  • Oxford : Oxford University Press
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Finance and Investment  (1,408)
Datasource
Material
Years
  • 101
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 102
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.29
    Keywords: Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finance and Investment ; Governance
    Abstract: This report analyses the relationship between financial literacy, inclusion, and awareness, as well as the use of financial products and services, and the digitalisation of micro, small and medium-sized enterprises (MSMEs). It presents the results of a thorough data collection and analysis exercise carried out with owners and managers of MSMEs in Bulgaria, Croatia, Georgia, Moldova, Montenegro, North Macedonia, and Romania in 2021 and 2022.
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  • 103
    Language: English
    Pages: 1 Online-Ressource (81 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.36
    Keywords: Artenvielfalt ; Artenschutz ; Finanzrisiko ; Zentralbank ; Environment ; Finance and Investment
    Abstract: Although measurements of biodiversity-related financial risks are in their infancy, several metrics and indicators are available to assess their impacts and dependencies in the financial system, and approaches are emerging to translate biodiversity risks into financial risks. This mapping paper provides a comprehensive catalogue and literature review of existing and emerging definitions, key metrics and indicators, measurement approaches, tools and practices for central banks, financial supervisors, and financial market participants to measure biodiversity-related financial risks.
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  • 104
    Language: Spanish
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones
    Keywords: Energy ; Environment ; Finance and Investment ; Colombia
    Abstract: Colombia ha priorizado el uso de energías renovables para expandir y mejorar los servicios de energía eléctrica de la población en zonas no interconectadas con la red nacional. Las recientes políticas y normas han respaldado esta ambición con medidas sucesivas para fortalecer las condiciones de inversión en energía renovable distribuida, tales como las soluciones solares fotovoltaicas (FV) independientes y minirredes solares FV híbridas. El mercado de energías renovables distribuidas en zonas no interconectadas aún es relativamente nuevo, lo cual se ve reflejado en los altos costos para conectar nuevos usuarios. Los nuevos modelos de negocio y financiamiento serán cruciales para reducir el costo de las nuevas tecnologías de energía renovable, acceder a capital privado y préstamos en volúmenes mayores y, a la larga, avanzar hacia el remplazo de los sistemas contaminantes e ineficientes de generación de diésel. En base a experiencias internacionales, el presente artículo analiza los enfoques para fortalecer las condiciones de inversión, teniendo en cuenta los mecanismos de soporte e instrumentos de eliminación de riesgos utilizados en otros lugares, los cuales pueden ayudar a cerrar la brecha financiera en Colombia.
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  • 105
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264846586 , 9789264643949 , 9789264631625
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Ринкове Дослідження Стану Конкуренції В Електроенергетичному Секторі України
    Keywords: Strommarkt ; Elektrizitätswirtschaft ; Wettbewerb ; Ukraine ; Finance and Investment ; Ukraine
    Abstract: This market study analyses Ukraine’s electricity sector from a competition perspective. It provides a detailed description and assessment of the regulatory framework within which the Ukrainian electricity markets operate, as well as an analysis of the obstacles to competition in the wholesale and retail markets. This report includes recommendations to address the underlying causes of ineffective competition that, if implemented in the recovery phase following Russia’s war of aggression against Ukraine, can contribute to achieving a well-functioning, competitive electricity sector.
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  • 106
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264646094 , 9789264658349 , 9789264445581
    Language: English
    Pages: 1 Online-Ressource (202 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Au-delà des applaudissements ? Améliorer les conditions de travail dans le secteur des soins de longue durée (version abrégée)
    Keywords: Häusliche Pflege ; Arbeitsbedingungen ; Pflegeberufe ; Pflegefinanzierung ; Pflegeversicherung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health
    Abstract: This report presents an in-depth cross-country analysis of how long-term care workers fare along the different dimensions of job quality. In the initial stages of the COVID-19 pandemic, the applause for care workers was a clear expression of the strong recognition of their hard work and exposure to risks in their job. However, as the applause faded after the peak of the crisis, questions have re-emerged about how to improve the working conditions of long-term care workers in a sustainable way. Over the coming decades, the demand for these workers will increase substantially. Several countries are already facing shortages as the large baby-boom generation joins the older population. To go Beyond Applause, a comprehensive policy strategy is needed to tackle poor working conditions and insufficient social recognition of long-term care work, attract workers in the sector and avoid labour shortages reaching unacceptable levels. Such a strategy should cover several dimensions, with different priorities across countries depending on their specific context, including: direct interventions to raise wages and increase staff requirements; increasing public financing and fostering the leading role by governments; supporting collective bargaining and social dialogue; strengthening training; increasing use of new technologies; and, strengthening health prevention policies.
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  • 107
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264950467 , 9789264818279 , 9789264596221
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Анализ делового климата в Казахстане
    Keywords: Frühindikator ; Auslandsinvestition ; Multinationales Unternehmen ; Privatwirtschaft ; Reform ; Kasachstan ; Environment ; Finance and Investment ; Kazakhstan
    Abstract: The global push for more sustainable and less-carbon intensive economic models has increased the salience of Kazakhstan’s long-standing diversification agenda. That this agenda remains only partially fulfilled reflects a number of issues that affect the conditions for investment, innovation and entrepreneurship. Elaborating on feedback garnered through a small, focussed survey of foreign firms in Kazakhstan, this report provides new insights into private-sector perceptions of the ongoing reform process and in doing so draws attention to some of the most pressing issues facing policymakers and business.
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  • 108
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264398559 , 9789264753327 , 9789264624269
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Examen de la calidad de la Inversión Extranjera Directa (IED) en Chile : Impulsar el desarrollo sostenible y la diversificación
    Keywords: Auslandsinvestition ; Nachhaltige Entwicklung ; Chile ; Finance and Investment ; Chile
    Abstract: This report provides policy recommendations on how to strengthen the economic, social and environmental benefits of foreign direct investment (FDI). It provides an extensive assessment on how FDI contributes to Chile’s economic diversification into sustainable and knowledge-intensive activities (e.g. green hydrogen, information technology), and also assesses the policy and regulatory framework influencing the impact of FDI on sustainable development in Chile.
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  • 109
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264996175 , 9789264390058 , 9789264382978
    Language: English
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Keywords: Wohnungspolitik ; Investmentfonds ; Immobilienfinanzierung ; Immobilienpreis ; Wohnkosten ; Wohnungsmarkt ; Lettland ; Finance and Investment ; Social Issues/Migration/Health ; Latvia
    Abstract: The Latvian government established the Housing Affordability Fund in mid-2022, a long-term self-sustaining financing model to channel investment into affordable housing. The fund is now being scaled up to ensure lasting impact on the Latvian housing market. This report identifies options for institutional arrangements, funding and financing opportunities, and operational tools to achieve this aim. It draws on the rich and diverse experiences of four peer countries in establishing and operating revolving fund schemes for affordable housing (Austria, Denmark, the Netherlands and Slovenia), and also reflects findings from engagement with a range of stakeholders in the Latvian housing sector.
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  • 110
    Language: English
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.223
    Keywords: Environment ; Finance and Investment
    Abstract: Climate change mitigation scenarios are a key forward-looking input for a range of financial sector analyses and assessments. The inaccurate use of mitigation scenarios can, however, contribute to unintended incentives, environmental integrity concerns, and greenwashing risks. This paper aims to inform climate change mitigation scenario providers, financial sector participants and stakeholders, and climate policymakers on how they may contribute to improved use of scenarios for the purposes of target setting and alignment assessments in the financial sector. To do so, the paper analyses climate change mitigation scenarios currently used for these purposes, based on the following analytical dimensions: consistency with the Paris Agreement, practicality, and underlying assumptions.
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  • 111
    Language: French
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights
    Keywords: Economics ; Industry and Services ; Finance and Investment
    Abstract: Les Faits saillants 2023 du Tableau de bord sur le financement des PME et des entrepreneurs rendent compte des tendances, des conditions et des évolutions des politiques publiques en matière de financement des PME et des entrepreneurs. Le rapport propose des données officielles sur le financement des PME dans près de 50 pays, et notamment des indicateurs relatifs aux conditions de financement et au financement par l'endettement, par apport de capitaux propres ou par nantissement d'actifs. Les données au titre de l'année 2021 sont complétées par les informations disponibles pour 2022, ainsi que par des informations sur la demande et par les récentes initiatives publiques et privées en faveur du financement des PME. Il en ressort que la plupart des économies montrent des signes d'une reprise dynamique suite à la pandémie de COVID-19 de 2021. Les données pour l'année 2022 révèlent toutefois une dégradation de certains indicateurs du financement des PME, en raison d'un fort niveau d'inflation et de la hausse des taux d'intérêt, aggravés par la guerre menée par la Russie contre l'Ukraine. Ces facteurs pèsent sur l'accessibilité et le coût du financement des PME par l'emprunt, laissant présager un ralentissement des financements. De la même manière, le financement par apport de capitaux propres a enregistré un net recul en 2022. Dans ce contexte, les pouvoirs publics devraient continuer de promouvoir la diversification des instruments et des sources de financement des PME et leur permettre ainsi de renforcer leur résilience et d'engager des investissements essentiels, notamment dans les transitions numérique et verte.
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  • 112
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.31
    Keywords: Virtuelle Währung ; Geldpolitik ; Zentralbank ; Demokratie ; Soziale Werte ; Finance and Investment
    Abstract: Discussions on Central Bank Digital Currencies (CBDCs) have so far mostly focused on the potential risks that these currencies could represent for financial intermediation and financial stability. It is important, however, to also consider how they could contribute to the welfare of citizens, and how they can be leveraged to help uphold certain democratic values. This paper explores how the design and implementation of CBDCs can help countries mitigate threats to individual liberties and human rights, as well as promote the equitable treatment of citizens, the protection of privacy, and citizens' trust in central banks. The sound governance architecture of CBDC systems at the national and international level can further support these objectives.
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  • 113
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on International Investment no.2023/01
    Keywords: Economics ; Finance and Investment
    Abstract: The COVID 19 pandemic has inflicted a series of shocks on the global economy, not least impacting global trade and investment. During the same time, several countries adopted new foreign direct investment (FDI) related policies. This paper presents novel preliminary evidence on the effects of these new FDI policies and COVID-19-related supply-chain disruptions on cross-border investment. It employs, among others, granular data on FDI policies and investment projects undertaken in a wide range of sectors in 175 host economies worldwide by investors from 46 home countries. It finds that a combination of FDI policies and COVID-19-related measures has a statistically significant and economically meaningful negative effect on the probability of a new cross-border greenfield investment project occurring during the sample period. The effect is the strongest in sectors with high R&D intensity.
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  • 114
    ISBN: 9789264509856
    Language: Spanish
    Pages: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l'OCDE à l'intention des entreprises multinationales sur la conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe Diretrizes da OCDE para Empresas Multinacionais sobre Conduta Empresarial Responsável
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Keywords: Finance and Investment
    Abstract: Las Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable son recomendaciones dirigidas por los gobiernos a las empresas multinacionales. Su objetivo es fomentar las contribuciones positivas que las empresas pueden hacer al progreso económico, ambiental y social, y minimizar los impactos negativos en los ámbitos cubiertos por las Líneas Directrices que puedan estar asociados a las operaciones, productos y servicios de una empresa. Las Líneas Directrices cubren todas las áreas clave de la responsabilidad empresarial, incluidos los derechos humanos, los derechos laborales, el medio ambiente, el cohecho, los intereses de los consumidores, la divulgación de información, la ciencia y la tecnología, la competencia y las cuestiones tributarias. La edición de 2023 de las Líneas Directrices proporciona recomendaciones actualizadas para la conducta empresarial responsable en áreas clave, como el cambio climático, la biodiversidad, la tecnología, la integridad empresarial y la debida diligencia en las cadenas de suministro, así como procedimientos de implementación actualizados para los Puntos Nacionales de Contacto para la Conducta Empresarial Responsable.
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  • 115
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
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  • 116
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264517523 , 9789264797970 , 9789264777705
    Language: French
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Herramientas para una política de competencia con perspectiva de género
    Parallel Title: Parallele Sprachausgabe Gender Inclusive Competition Toolkit
    Keywords: Finance and Investment
    Abstract: Quel est le rapport entre concurrence et problématiques de genre ? Les autorités de la concurrence jouent un rôle crucial dans la création de marchés équitables et prospères. Cependant, le lien entre la concurrence et le genre est souvent négligé. Ce manuel procure aux autorités de la concurrence les connaissances et les outils nécessaires pour intégrer les questions de genre dans leur travail. Il propose une approche fondée sur des éléments factuels, allant au-delà de la théorie, afin d'adresser des recommandations concrètes susceptibles d'améliorer la précision de l'analyse, de faciliter les enquêtes sur les ententes et d'optimiser les efforts de sensibilisation. S'inspirant de la recherche sur les problématiques de genre dans des domaines d'action connexes tels que la gouvernance d'entreprise, la lutte contre la corruption et l'économie comportementale, ce manuel offre un cadre complet pour la prise en compte des questions de genre. En intégrant ce manuel dans leurs activités quotidiennes, les autorités de la concurrence peuvent contribuer davantage encore à la promotion de marchés équitables et efficaces qui soient bénéfiques à tous les individus, indépendamment de leur genre.
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  • 117
    ISBN: 9789264513082 , 9789264797123 , 9789264997943
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Keywords: Entwaldung ; Lieferkette ; Landwirtschaft ; Due Diligence ; Corporate Social Responsibility ; Multinationales Unternehmen ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: This handbook was developed by OECD and FAO to help companies embed considerations on deforestation and forest degradation into their corporate due diligence procedures. It is informed by FAO's extensive work and experience on halting deforestation and forest degradation and promoting responsible governance of tenure. The handbook builds on the leading international, government-backed standards on supply chain due diligence and responsible business conduct: the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the associated due diligence framework set out in the OECD-FAO Guidance for Responsible Agricultural Supply Chains and the OECD Due Diligence Guidance for Responsible Business Conduct. This handbook demonstrates how the OECD-FAO Guidance can be applied to address deforestation by contextualising existing recommendations and directing users towards helpful sources of due diligence information.
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  • 118
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264959125 , 9789264577633 , 9789264470286
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Regionalentwicklung ; Standortwettbewerb ; Standortfaktor ; Globalisierung ; Welt ; Employment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Ireland ; Italy ; Portugal ; Spain ; Sweden
    Abstract: The Rethinking Regional Attractiveness in the New Global Environment report highlights lessons learned from multiple regional case studies from five EU countries (Ireland, Italy, Portugal, Spain and Sweden), additional work with Latin American and Caribbean regions, and a series of webinars and one-on-one dialogues on rethinking regional attractiveness. The OECD's innovative multidimensional approach to assessing regional attractiveness considers global engagement beyond international connections and economic factors alone. The methodology considers more than 50 indicators to develop regional attractiveness profiles covering six domains of attractiveness: economic attraction, connectedness, visitor appeal, natural environment, resident well-being, and land-use and housing. The report helps regional and national policy makers to understand how individual regions fare in a new global environment that continues to deal with the impacts of the COVID-19 crisis, compounded by the consequences of Russia's war of aggression against Ukraine and existing megatrends – all of which produce asymmetric impacts within and between countries and regions – and identify the policy levers available to enhance their attractiveness to the international target groups of investors, talent, and visitors. It also considers the need to co-ordinate across levels of government, across policy fields, and with private stakeholders, and highlights good practices to implement regional attractiveness policies.
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  • 119
    ISBN: 9789264860414 , 9789264602908 , 9789264944237
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; Investitionspolitik ; Kroatien ; Finance and Investment ; Croatia
    Abstract: The FDI Qualities Review of Croatia provides policy recommendations on the design and implementation of a new strategic framework for investment promotion and facilitation in Croatia. It provides an assessment of how foreign direct investment (FDI) contributes to sustainable development, including productivity and innovation, job quality and skills development, decarbonisation and regional development. It also examines the institutional and policy framework for investment promotion and facilitation at national and subnational levels. It gives an overview of Croatia’s investment incentives regime, focusing on the effective design and implementation of tax incentives. The report indicates potential areas for institutional and policy reform to improve Croatia’s investment climate and strengthen the economic, social and environmental benefits of FDI.
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  • 120
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Parallel Title: Parallele Sprachausgabe Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper presents best practices for gender budgeting in OECD countries, consisting of the core features common to successful implementation of gender budgeting. These best practices identify elements that contribute to the sustainability of gender budgeting and help governments ensure that the budget helps achieve broader government objectives relating to gender equality, such as women’s participation in the labour market. The best practices draw on gender budgeting practices in Member countries and the OECD’s work with countries in designing and implementing gender budgeting.
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  • 121
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper provides good-practice guidelines for parliamentary budget officials and independent fiscal institutions (IFIs) that estimate the costs of policy proposals. It covers topics including which costs to capture, how to handle behavioural responses and macroeconomic feedback, how to communicate results, and how to work with stakeholders. It also contains a section on the special considerations for costing election platforms.
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  • 122
    ISBN: 9789264852204 , 9789264841307 , 9789264757783
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Nachhaltige Entwicklung ; Umweltpolitik ; Anleihe ; Nachhaltige Kapitalanlage ; Finanzmarkt ; Usbekistan ; Environment ; Finance and Investment ; Uzbekistan
    Abstract: The scale of Uzbekistan’s green transition requires a marked increase in private financing to fill the existing spending gap. The outsized role of the state in Uzbekistan’s economy and its underdeveloped domestic capital market act as significant constraints and call for a diversification of sources to finance the green transition. Since 2021, Uzbekistan has made green bonds a central part of its strategy to fill the financing gap and mobilise new sources of capital for its domestic green infrastructure projects. This publication explores the current market and institutional set-up in Uzbekistan, the reforms that have led to recent issuances of both sovereign and corporate thematic bonds, and the remaining barriers to further uptake of the instrument. The report also provides policy recommendations related to the market's institutional set up, Uzbekistan's regulatory framework for debt capital markets and emerging opportunities for further green bond use aimed at key stakeholders, including policy makers and market participants.
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  • 123
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264435650 , 9789264687769 , 9789264546219
    Language: English
    Pages: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Keywords: Nachhaltige Entwicklung ; Investitionspolitik ; SADC-Staaten ; Finance and Investment
    Abstract: The Southern African Development Community (SADC) is a large and dynamic regional economic community (REC) with the second highest level of regional integration among all African RECs. It has also been at the forefront of regional investment policymaking in Africa, with the Finance and Investment Protocol, the Investment Policy Framework, and the SADC Model Bilateral Investment Treaty. However, like much of Africa, SADC faces difficulties in attracting foreign direct investment which can contribute to sustainable development in the region. This report introduces newly developed OECD tools and analysis to the SADC region, including both FDI Qualities and a database on investment incentives. It is designed as a baseline diagnostic to explore ways to reinvigorate the reform of the SADC investment climate in order to prepare the region for the African Continental Free Trade Area, while also focusing on how to improve sustainable outcomes from investment. The report explores the national regulatory framework encapsulated in national investment laws and how this compares with initiatives at a regional level, investment promotion and facilitation in SADC, investment incentives, investment for green growth and responsible business conduct.
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  • 124
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: For implementing their economic and social policies, governments have traditionally relied on direct spending but increasingly use “non-standard” policy instruments, such as loans and guarantees. However, in many OECD countries, loans and guarantees are not yet submitted to the same scrutiny than direct spending as part of the budget process, and future costs associated with the use of these policy instruments are often not estimated, nor provisioned, making them appear initially costless. In turn, this generates risks of potentially biased budgetary decision making, deviations from medium-term spending plans and limited transparency. Considering experiences of OECD countries, this paper advises that budget offices take a leading role in proposing budgetary treatments for loans and guarantees that ensure an even-level playing field with traditional spending and put considerations of efficiency of spending above optimisation of short-term fiscal outcomes.
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  • 125
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    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
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  • 126
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    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Language: English
    Pages: 1 Online-Ressource (24 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries’ practices in top-down and medium-term budgeting. It shows that OECD countries’ fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions.
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  • 127
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    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The economic and fiscal costs of gender inequalities, such as the gender employment gap, are high. Intersectional analysis improves understanding of gender gaps and the measures needed to address them. This paper looks at how gender budgeting can be expanded to include intersectional analysis, allowing for consideration of how gender inequalities intersect with inequalities based on race, socioeconomic class, sexual orientation and disability. It provides examples from governments that have started to incorporate an intersectional approach to gender budgeting. It also highlights the main benefits and challenges associated with intersectional analysis and considers what governments can do to support an intersectional approach to gender budgeting.
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  • 128
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.
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  • 129
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper outlines key issues and provides insights to government leaders looking to design and implement initiatives that require joint working across public agencies. The first part of this paper defines key concepts and explores the benefits and related costs of cross-agency initiatives. The second discusses various contextual elements that need to be considered when making decisions about how to design cross-agency initiatives, including the nature of the objectives, the systems of government, and relationships among potential partners. The third section looks at different models across four fundamental elements: governance; people (team support), funding, and performance monitoring. The final section looks at some of the main systemic elements that can support cross-agency initiatives success.
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  • 130
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (9 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Legislatures’ “power of the purse”, the ability to tax and spend public money, is enshrined in constitutions worldwide as a cornerstone of legislative power in democratic countries. Their role across the budget cycle is a fundamentally important national concern, lying at the heart of issues such as transparency, inclusiveness and democratic accountability. Despite different historical, constitutional, and political contexts, common features for parliaments to play an effective role in budgeting have emerged from experiences across OECD countries.
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  • 131
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    Paris : OECD Publishing
    In:  OECD journal on budgeting 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15 | volume:23 | year:2023 | number:2 | day:21 | month:06 | elocationid:6 | pages:1-15
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:21
    Angaben zur Quelle: month:06
    Angaben zur Quelle: elocationid:6
    Angaben zur Quelle: pages:1-15
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This paper explores how Early Childhood Education and Childcare (ECEC) can be more effectively financed and delivered to promote human capital development, economic growth and well-being. It discusses evidence showing that quality ECEC contributes to better education outcomes and higher future earnings, particularly for socio-economically disadvantaged children. Yet it identifies challenges in delivering ECEC services, including uneven coverage and lack of affordability in many OECD countries, necessitating intergovernmental fiscal co-operation. In the wake of the COVID-19 pandemic’s disruptive effects on children’s learning and future GDP, the paper underscores the urgent need for effective policy interventions. These include augmenting public spending, implementing equitable fiscal governance models, enhancing the affordability of services and establishing robust monitoring systems. By addressing these issues, the paper posits that we can ensure equitable access to high-quality ECEC and fortify the resilience of our education systems for future generations.
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  • 132
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    In:  Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Parallel Title: Parallele Sprachausgabe OECD Best Practices for Gender Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Ce document présente les bonnes pratiques en matière de budgétisation sensible au genre dans les pays de l'OCDE, qui regroupent les éléments essentiels communs nécessaires à une mise en œuvre réussie d’une budgétisation sensible au genre. Ces bonnes pratiques identifient les éléments qui contribuent à la durabilité de la budgétisation sensible au genre et aident les gouvernements à s'assurer que le budget participe à la réalisation d'objectifs plus larges liés à l'égalité des genres, tels que la participation des femmes au marché du travail. Les bonnes pratiques s'inspirent des pratiques de budgétisation sensible au genre dans les pays membres de l’OCDE ainsi que des travaux menés avec les pays pour la conception et la mise en œuvre de la budgétisation sensible au genre.
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  • 133
    Language: Spanish
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: Medidas políticas clave de la OCDE ante el coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe First lessons from government evaluations of COVID-19 responses: A synthesis
    Parallel Title: Parallele Sprachausgabe Premiers enseignements issus des évaluations des gouvernements de la gestion du COVID-19 : Synthèse
    Keywords: Economics ; Finance and Investment ; Governance ; Taxation
    Abstract: Si bien la pandemia de COVID-19 ha afectado a los diferentes países en distinta intensidad, responder a la crisis se ha presentado como un desafío sin precedentes para la mayoría de los gobiernos. Bajo este contexto, las evaluaciones proveen de herramientas fundamentales para apoyar el intercambio de lecciones en tiempo real sobre lo que funciona, lo que no, lo que podría funcionar y para quién. El presente trabajo extrae lecciones de las evaluaciones que los gobiernos han llevado a cabo ellos mismos sobre sus respuestas al COVID-19. Proporciona una síntesis de la evidencia de 67 evaluaciones de este tipo producidas en los países de la OCDE durante los primeros 15 meses de la pandemia. Estas primeras evaluaciones muestran que muchos gobiernos llegaron a conclusiones similares, y nos permiten identificar ideas importantes que pueden contribuir a las respuestas de políticas que están en curso ante la crisis –así como aumentar la resiliencia en el futuro.
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  • 134
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    Title: Повышение эффективности продвижения инвестиций в Таджикистане
    ISBN: 9789264442146
    Language: Russian
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing Investment Promotion in Tajikistan
    Keywords: Finance and Investment ; Governance ; Tajikistan
    Abstract: Tadžikistan opredelil, čto privlečenie prjamych inostrannych investicij (PII) javljaetsja kritičeski važnym ėlementom ego nacionalʹnoj strategii razvitija, kotoryj možet pomočʹ v dostiženii rjada strategičeskich celej, vključaja rost častnogo sektora, sozdanie rabočich mest i diversifikaciju ėkonomiki. Poskolʹku pandemija COVID-19 uveličila spros na PII, vo vsem mire vyrosla rolʹ agentstv po privlečeniju investicij (API). Rabota po privlečeniju investicij i sodejstviju investicionnoj dejatelʹnosti, osuščestvljaemaja specialʹnym agentstvom po privlečeniju investicij, možet pomočʹ v privlečenii PII, pri uslovii prinjatija mer, napravlennych na ulučšenie obščich investicionnych uslovij.
    Abstract: Таджикистан определил, что привлечение прямых иностранных инвестиций (ПИИ) является критически важным элементом его национальной стратегии развития, который может помочь в достижении ряда стратегических целей, включая рост частного сектора, создание рабочих мест и диверсификацию экономики. Поскольку пандемия COVID-19 увеличила спрос на ПИИ, во всем мире выросла роль агентств по привлечению инвестиций (АПИ). Работа по привлечению инвестиций и содействию инвестиционной деятельности, осуществляемая специальным агентством по привлечению инвестиций, может помочь в привлечении ПИИ, при условии принятия мер, направленных на улучшение общих инвестиционных условий.
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  • 135
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    Title: Архітектура відновлення інфраструктури в Україні
    Language: Ukrainian
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The architecture of infrastructure recovery in Ukraine
    Keywords: Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ukraine
    Abstract: U styslomu vykladi pytanʹ polityky stverdžujetʹsja, ščo oskilʹky v Ukrai͏̈nu nadchodjatʹ dotacii͏̈ dlja pidtrymky i͏̈i͏̈ vidnovlennja, plan krai͏̈ny z rekonstrukcii͏̈ infrastruktury povynen zabezpečyty efektyvne vytračannja resursiv šljachom vyrišennja priorytetnych pytanʹ i zoseredžennja na možlyvosti realizacii͏̈. Cej pidchid peredbačaje rozrobku heneralʹnoho planu z čitkymy ciljamy, ščo vidpovidajutʹ ambicijam deržavy v takych stratehičnych sferach, jak cyfrovizacija ta dekarbonizacija, i pereliku proektiv rekonstrukcii͏̈, jaki uzhodžujutʹsja z majbutnim šljachom vstupu Ukrai͏̈ny do Jevropejsʹkoho Sojuzu. U cʹomu konteksti rozrobka stratehij, jaki minimizujutʹ ryzyk nevdalych zakupivelʹ, bude priorytetnym zavdannjam polityky.
    Abstract: У стислому викладі питань політики стверджується, що оскільки в Україну надходять дотації для підтримки її відновлення, план країни з реконструкції інфраструктури повинен забезпечити ефективне витрачання ресурсів шляхом вирішення пріоритетних питань і зосередження на можливості реалізації. Цей підхід передбачає розробку генерального плану з чіткими цілями, що відповідають амбіціям держави в таких стратегічних сферах, як цифровізація та декарбонізація, і переліку проектів реконструкції, які узгоджуються з майбутнім шляхом вступу України до Європейського Союзу. У цьому контексті розробка стратегій, які мінімізують ризик невдалих закупівель, буде пріоритетним завданням політики.
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  • 136
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    Paris : OECD Publishing
    Title: Добропорядочность бизнеса в Восточной Европе и Центральной Азии, Издание 2022 r
    Language: Russian
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Business integrity in Eastern Europe and Central Asia 2022
    Keywords: Finance and Investment
    Abstract: V izdanii regionalʹnogo issledovanija dobroporjadočnosti biznesa v Vostočnoj Evrope i Centralʹnoj Azii za 2022 god analizirujutsja mery, predprinimaemye pravitelʹstvami, kompanijami i biznes-associacijami dlja predotvraščenija korrupcii v delovych operacijach. V dannom otčete vyvody otnositelʹno poslednich tendencij takže sravnivajutsja s izdaniem ėtogo issledovanija, opublikovannom v 2016 godu, čtoby opredelitʹ oblasti progressa ili otsutstvija takogo, a takže vyrabotatʹ obnovlennye rekomendacii dlja podderžki peredovych praktik v sfere dobroporjadočnosti biznesa.
    Abstract: В издании регионального исследования добропорядочности бизнеса в Восточной Европе и Центральной Азии за 2022 год анализируются меры, предпринимаемые правительствами, компаниями и бизнес-ассоциациями для предотвращения коррупции в деловых операциях. В данном отчете выводы относительно последних тенденций также сравниваются с изданием этого исследования, опубликованном в 2016 году, чтобы определить области прогресса или отсутствия такого, а также выработать обновленные рекомендации для поддержки передовых практик в сфере добропорядочности бизнеса.
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  • 137
    Title: مراجعة صفات الاستثمار الأجنبي المباشر في الأردن : تعزيز الاستثمار المستدام
    ISBN: 9789264531925
    Language: Arabic
    Pages: 1 Online-Ressource (161 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe FDI Qualities Review of Jordan: Strengthening Sustainable Investment
    Keywords: Finance and Investment ; Jordan
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  • 138
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    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Policy Insights on Well-being, Inclusion and Equal Opportunity no.3
    Keywords: Finance and Investment ; Social Issues/Migration/Health
    Abstract: This Policy Insights presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework. Building on existing approaches for measuring non-financial performance, it proposes a measurement framework and indicator set for what may be referred to as “Scope 1” Social performance. This refers to the well-being of stakeholders that operate within the operational boundaries of the firm, namely employees, and the capital resources that a firm contributes to and depletes that are directly relevant to society as a whole. Measuring the non-financial performance of firms in the social area is relevant both to provide insight into a company's impact on society, as well as to inform enterprise value creation.
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  • 139
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    ISBN: 9789264320888 , 9789264950078 , 9789264838772
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Pension Systems
    Keywords: Altersvorsorge ; Slowenien ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Slovenia ; Amtsdruckschrift
    Abstract: This review provides policy recommendations on how to improve the Slovenian pension system, building on the OECD’s best practices in pension design. It details the Slovenian pension system and identifies its strengths and weaknesses based on cross‑country comparisons. The Slovenian pension system consists of a mandatory defined benefit pay‑as‑you‑go public scheme and supplementary private schemes. The review also describes the first layer of old‑age social protection in Slovenia and discusses possible ways to improve communication about pensions. The OECD Reviews of Pension Systems: Slovenia is the seventh in the pension review series.
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  • 140
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    Paris : OECD Publishing
    ISBN: 9789264336674 , 9789264860407 , 9789264561939
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; Multinationales Unternehmen ; Investitionspolitik ; Mittelstandspolitik ; Portugal ; Urban, Rural and Regional Development ; Industry and Services ; Finance and Investment ; Portugal ; Amtsdruckschrift
    Abstract: This report assesses the enabling conditions for maximising the benefits of foreign direct investment (FDI) on SME productivity and innovation in Portugal. It looks at the quality of investment that Portugal attracts and the capacity of Portuguese SMEs to benefit from any knowledge and technology spillovers resulting from these investments. It studies the extent to which FDI-SME spillovers occur through value chain linkages, strategic partnerships, labour mobility, competition and imitation effects. The report provides an overview of Portuguese public institutions responsible for investment, SMEs, innovation and regional development policies, taking a close look at arrangements to ensure multi-level policy coordination, stakeholder consultation and evaluation of policy impacts. It then reviews the mix of government policies that are currently in place to support FDI-SME linkages and spillovers, noting areas for further policy reforms. The last chapter introduces a regional lens, focusing in particular on the regions of Norte and Alentejo. This report is part of a broader European Commission-OECD programme on strengthening FDI-SME linkages and serves as a pilot for future country assessments.
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  • 141
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    Paris : OECD Publishing
    ISBN: 9789264589414 , 9789264954854 , 9789264463905
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Parallel Title: Parallele Sprachausgabe Condiciones propicias para el financiamiento y la inversión en bioenergía en Colombia
    Keywords: Bioenergie ; Finanzierung ; Investitionspolitik ; Kolumbien ; Energy ; Environment ; Finance and Investment ; Colombia
    Abstract: To realise Colombia’s clean energy ambitions and enable the necessary mobilisation of finance and investment, the government has set forth a number of important policy strategies, including the 2018 Green Growth Policy, the 2019 National Circular Economy Strategy and the forthcoming 2022 Energy Transition Policy. These high-level policies all note the role clean energy solutions like sustainable bioenergy and waste-to-energy can play in supporting decarbonisation objectives. These solutions can also achieve a number of other socioeconomic ambitions, including improved reliability of energy supply, improved access to affordable and reliable energy in areas that are not connected to the national electricity grid, and reduced amounts of waste going to capacity-limited landfills. This report aims to support Colombia’s renewable energy ambitions, focusing on current clean energy trends, opportunities for bioenergy and measures that can increase finance and investment in those solutions. Through five case studies from Brazil, Chile, Colombia, India and Turkey, the report also considers the enabling environment and lessons learnt from bioenergy developments in different countries.
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  • 142
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    Paris : OECD Publishing
    ISBN: 9789282157626
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: ITF Research Reports
    Keywords: Verkehrsmittelwahl ; Güterverkehr ; China ; Kanada ; Niederlande ; Industry and Services ; Environment ; Finance and Investment ; Governance ; Transport
    Abstract: This report examines why freight carriers and shippers choose one transport mode over others. It analyses the main determinants for using road, rail, inland waterways, coastal shipping or pipelines to move goods and assesses government policies to influence it. The study also reviews how shifting freight to more sustainable modes could reduce the contribution of goods transport to climate change and provides recommendations for more effective policies. The role of mode choice in alleviating congestion and making goods transport safer is also addressed. Three case studies from China, Canada and the Netherlands highlight modal-shift policies.
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  • 143
    Language: French
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Assessing environmental impact of measures in the OECD Green Recovery Database
    Keywords: Social Issues/Migration/Health ; Energy ; Development ; Trade ; Industry and Services ; Environment ; Finance and Investment ; Transport
    Abstract: La présente note d'orientation présente les principales conclusions et informations de la mise à jour d’avril 2022 de la Base de données de l’OCDE sur la relance verte, qui recense les mesures de relance ayant un impact clair sur l’environnement adoptées par les pays membres de l’OCDE, l’Union européenne et certaines grandes économies. Depuis la précédente mise à jour de septembre 2021, le budget alloué aux mesures favorables à l’environnement est passé de 677 milliard USD à 1 090 milliards USD, tandis que les dépenses de relance ayant des effets « mitigés » sont passées de 163 milliards USD à 290 milliards USD. La Note étudie dans quelle mesure des plans de relance bien conçus peuvent présenter le double avantage de renforcer la sécurité énergétique et de permettre de meilleurs résultats pour l’environnement, dans le contexte des préoccupations énergétiques soulevées par la guerre en Ukraine.
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  • 144
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    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (66 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.05
    Keywords: Klimawandel ; Treibhausgas-Emissionen ; Umweltmanagement ; Öffentliches Unternehmen ; OECD-Staaten ; Finance and Investment
    Abstract: State-owned enterprises (SOEs) are significant actors across sectors that account for substantial sources of global greenhouse gas emissions, such as energy, transportation and infrastructure. To counter this, increasing numbers of state owners are incorporating environmental and climate-related goals in their SOE portfolios. These efforts go hand-in-hand with broader international commitments and an increasing awareness that governments as enterprise owners should “lead by example”. Using data collected from 32 jurisdictions, this report describes national approaches towards promoting climate change and low-carbon transition policies in SOEs based on the OECD Guidelines for Corporate Governance of SOEs.
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  • 145
    Language: French
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe First lessons from government evaluations of COVID-19 responses: A synthesis
    Keywords: Economics ; Taxation ; Finance and Investment ; Governance
    Abstract: Alors que la pandémie de COVID-19 a touché différents pays avec une intensité variable, la réponse à la crise a représenté un défi sans précédent pour la plupart des gouvernements. Dans ce contexte, les évaluations constituent des outils précieux parce qu'elles permettent de partager en temps réel des leçons sur ce qui fonctionne et ne fonctionne pas, sur ce qui pourrait fonctionner et pour qui. Ce document tire des enseignements d’évaluations, réalisées par les pays eux-mêmes, des mesures qu'ils ont adoptées face au COVID-19. Il fournit une synthèse de données issues de 67 évaluations produites dans les pays de l’OCDE durant les 15 premiers mois de la pandémie. Ces premières évaluations, qui montrent que beaucoup de pays sont parvenus à des conclusions similaires, permettant de dégager plusieurs enseignements importants qui pourront être pris en compte dans les stratégies actuellement déployées face à la crise – et pour renforcer la résilience avenir des pays.
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  • 146
    Language: English
    Pages: 1 Online-Ressource (47 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.04
    Keywords: Blockchain ; Internationale Zusammenarbeit ; Global Governance ; Internationale Wirtschaftsbeziehungen ; Welt ; Finance and Investment
    Abstract: Blockchain technology is expected to drive digital transformation in the way businesses, governments and societies interact in the years ahead, including at an international level. This paper considers current and emerging uses of blockchain to strengthen beneficial economic ties between countries, including in trade and supply chain transparency, portable credentials for people and organisations, and business financing and capital formation. It also explores key concerns about blockchain’s impact on global rules and multilateral policy objectives, particularly around climate impacts and uses for illicit finance. The paper underscores the value of deliberate international co-operation to realise the beneficial cross-border applications of the technology and address international challenges, and highlights existing instruments and approaches, and identifies gaps and priorities, towards a more consistent and coherent international policy environment for responsible blockchain innovation.
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  • 147
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264768048 , 9789264645745 , 9789264343399
    Language: English
    Pages: 1 Online-Ressource (168 Seiten) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe مراجعة صفات الاستثمار الأجنبي المباشر في الأردن: تعزيز الاستثمار المستدام
    Keywords: Auslandsinvestition ; Nachhaltige Kapitalanlage ; Sustainable Development Goals ; Investitionspolitik ; Jordanien ; Auslandsinvestition ; Nachhaltige Kapitalanlage ; Sustainable Development Goals ; Investitionspolitik ; Jordanien ; Finance and Investment ; Jordan
    Abstract: Foreign Direct Investment (FDI) provides an important source of financing in Jordan but its reform momentum needs to be sustained and deepened so that the benefits of investment can be shared more widely across society. This report examines how FDI can help Jordan meet Sustainable Development Goals in areas of productivity and innovation, job quality and skills, gender equality and decarbonisation. It provides an overview of the country’s institutional framework for investment and sustainable development and analyses arrangements to ensure policy coordination, stakeholder consultation and evaluation of policy impacts. It also examines the mix of government policies that are currently in place to attract the investment that contributes to sustainable development, noting areas for priority policy reforms.
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  • 148
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2022/06
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Finance and Investment
    Abstract: This policy brief on access to finance for inclusive and social entrepreneurship was produced by the OECD and the European Commission. It presents evidence on the access to finance challenges faced by entrepreneurs from under-represented and disadvantaged groups and social entrepreneurs, and discusses how public policy could harness the potential of fintech to address these challenges. This covers crowdfunding, blockchain and the application of big data to finance for inclusive and social entrepreneurship. The policy brief also discusses the growing need for governments to strengthen financial literacy among the target groups of inclusive and social entrepreneurship policy, including with respect to fintech. Different policy approaches are discussed, including embedding financial literacy training in financial intermediation.
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  • 149
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.196
    Keywords: Environment ; Finance and Investment
    Abstract: Achieving climate-resilient economies and societies will not only require increasing the billions of financial flows for adaptation, but also shifting broader -- public and private -- financial flows and investment away from potentially mal-adapted activities towards those that contribute to climate-resilient economies and societies. The goal of aligning finance with climate-resilient development is included in article 2.1c of the Paris Agreement, yet efforts to define and operationalise this concept are at an early stage. This framing paper summarises the current status of these efforts and outlines a way forward for defining, measuring and mobilising adaptation-aligned finance.
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  • 150
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe Архітектура відновлення інфраструктури в Україні
    Keywords: Infrastrukturpolitik ; Infrastrukturinvestition ; Infrastruktur ; Kriegsfolgen ; Ukraine ; Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ukraine
    Abstract: The policy brief argues that as donations are flowing into Ukraine to support its recovery, the country’s plan for infrastructure reconstruction needs to ensure that resources are spent efficiently by addressing priorities and focusing on affordability. The approach requires a masterplan that articulates clear objectives, in line with the State’s ambitions in strategic areas such as digitalisation and decarbonisation, and consistent with Ukraine’s future accession path to the European Union, with a list of reconstruction projects. In this context, devising strategies that minimise the risk of procurement failures will be a policy priority.
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  • 151
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264667815 , 9789264684362 , 9789264498549
    Language: German
    Pages: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Brick by Brick: Building Better Housing Policies
    Parallel Title: Parallele Sprachausgabe Pierre par pierre : Bâtir de meilleures politiques du logement
    Keywords: Wohnungspolitik ; Nachhaltigkeit ; Effizienz ; Social Issues/Migration/Health ; Economics ; Urban, Rural and Regional Development ; Taxation ; Environment ; Finance and Investment ; Governance
    Abstract: Dieser Bericht enthält Daten, internationale Praxisbeispiele und politikrelevante Erkenntnisse für die Gestaltung der Wohnungspolitik. Besonders im Fokus stehen dabei drei wichtige Aspekte: Teilhabe, Effizienz und Nachhaltigkeit. In vielen OECD-Ländern ist es zunehmend schwierig geworden, für alle Menschen ausreichend Wohnraum zur Verfügung zu stellen. Grund dafür sind vor allem die steigenden Wohnungspreise, die wiederum eine Folge des unzureichenden Angebots sind, das – gerade in städtischen Räumen mit zahlreichen Arbeitsplätzen – nicht mit der wachsenden Nachfrage Schritt halten konnte. Dies erklärt sich zwar z. T. aus geografischen Gegebenheiten, in vielen Städten beschränken aber auch Flächennutzungs- und Bebauungsvorschriften das Angebot. Zugleich behindern manche mietrechtlichen Bestimmungen die Entwicklung des Mietwohnungsmarkts, was die Mieten steigen lässt. Hinzu kommt, dass die Klimawende für den Wohngebäudesektor eine besondere Herausforderung darstellt, schließlich entfallen auf ihn 17 % der CO2-Emissionen und 37 % der Feinstaubemissionen weltweit. In fast zwei Dritteln der Länder weltweit fehlt es immer noch an energietechnischen Bauvorschriften. Angesichts der langen Lebensdauer von Wohngebäuden müssen die Klimaanstrengungen hier möglichst frühzeitig greifen. Gestützt auf solide Daten beschreibt dieser Bericht Optionen für konzertierte Maßnahmen, um diese Herausforderungen anzugehen und dabei Komplementäreffekten und Konflikten zwischen verschiedenen Zielen der Wohnungspolitik Rechnung zu tragen. Er ist Teil des „OECD Housing Toolkit“, das auch ein interaktives Online-Dashboard mit Indikatoren und Country-Snapshots enthält.
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  • 152
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.41
    Keywords: Economics ; Taxation ; Finance and Investment ; Governance
    Abstract: Fiscal rules are increasingly used at state and local levels to promote fiscal sustainability in OECD countries. Following the Global Financial Crisis, multiple reforms to fiscal rule frameworks were made so that governments could better tackle crises and build buffers for future downturns. This paper examines recent trends in the adoption of fiscal rules across levels of government and empirically assesses their effects with the purpose of providing lessons for the post-COVID-19 period. Beyond addressing the deterioration in public finances after the pandemic, the challenges include addressing the impact of population ageing, climate change and the energy transition, as well as growing regional inequalities. Evolution of the rules employed at the central level are contrasted to those at the subnational levels, including design features and institutional elements, together with their goals and limitations.
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  • 153
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.202
    Keywords: Environment ; Finance and Investment
    Abstract: Water infrastructure investments are typically capital-intensive and long-lived, involving significant costs and benefits. Their performance over operational lifetimes is highly dependent on the vagaries of the hydrological cycle and subject to the risks and uncertainties associated with climate change. The challenge is to make the best use of scarce financial resources to deliver desired water services in the context of these complicating factors. Ideally, planning for water-related investments should be robust to known hazards and flexible to adapt to an uncertain future. This paper presents a conceptual and analytical framework to sequence water-related investments along “Strategic Investment Pathways”. This approach considers a range of diverse investments over multiple scenarios and evaluates options relative to stakeholder-defined goals. It explicitly considers key dynamic processes, interdependencies and feedbacks within the water system. The aim is to inform investment decisions that contribute to water system resilience through effective and adaptive management over time.
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  • 154
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.10
    Parallel Title: Parallele Sprachausgabe Tendencias sobre competencia en Latinoamérica y el Caribe 2022
    Keywords: Wettbewerb ; Wettbewerbspolitik ; Karibischer Raum ; Lateinamerika ; Finance and Investment
    Abstract: Competition policy in Latin America and the Caribbean has grown significantly in the past two decades. This report presents some of the main competition enforcement trends in the region based on an analysis of data provided by 14 OECD and non-OECD jurisdictions about their competition enforcement activity from 2015-20. By providing multi-year data on competition enforcement indicators, this report informs policymaking and contributes to the continual improvement of competition law and policy in the region.
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  • 155
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Series Statement: OECD Corporate Governance Working Papers no.28
    Keywords: Finance and Investment ; Governance
    Abstract: As part of a global effort to address existing barriers to gender equality in leadership and employment, countries around the world are taking steps to enhance gender diversity on boards, which can also have positive effects on board dynamics and governance. This paper takes stock of progress and existing policies and practices to enhance gender diversity on boards and in senior management of listed companies. Covering 50 jurisdictions, it focuses on the implications of quotas and targets as the main instruments used to foster gender diversity on boards, and considers the importance of complementary initiatives to strengthen the pipeline for leadership positions.
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  • 156
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: OECD Corporate Governance Working Papers no.26
    Keywords: Finance and Investment ; Governance
    Abstract: This paper addresses the implications of digitalisation on corporate governance. It focuses in particular on the potential for digitalisation to improve market supervision and enforcement of corporate governance related requirements and the efficiency of disclosure; its use for remote and hybrid participation in general shareholder meetings; the implications of digital security risks and the role of the board in their management; and how digitalisation can encourage the development of primary public equity markets.
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  • 157
    ISBN: 9789264931817
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Évaluation des réponses au COVID-19 du Luxembourg : Tirer les enseignements de la crise pour accroître la résilience
    Keywords: Coronavirus ; Gesundheitspolitik ; Wirtschaftspolitik ; Krisenmanagement ; Coping-Strategie ; Wirkungsanalyse ; Luxemburg ; Education ; Employment ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Luxembourg
    Abstract: As countries seek to learn from the COVID-19 crisis and increase their resilience for the future, evaluations are important tools to understand what worked or not, why and for whom. This report is the first of its kind. It evaluates Luxembourg’s responses to the COVID-19 crisis in terms of risk preparedness, crisis management, as well as public health, education, economic and fiscal, and social and labour market policies. While Luxembourg’s response to the pandemic has been particularly agile, preserving the country’s resilience will require maintaining high levels of trust in government, reducing inequalities, and laying the foundations for inclusive growth. The findings and recommendations of this report will provide guidance to public authorities in these efforts.
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  • 158
    ISBN: 9789264323735
    Language: French
    Pages: 1 Online-Ressource (265 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Evaluation of Luxembourg's COVID-19 Response: Learning from the Crisis to Increase Resilience
    Keywords: Education ; Employment ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Luxembourg
    Abstract: Alors que les pays cherchent à tirer les leçons de la crise du COVID-19 et accroître leur résilience pour l’avenir, les évaluations constituent des outils précieux en ce qu’elles permettent de comprendre ce qui a fonctionné ou pas, pour quoi et pour qui. Ce rapport, premier de son genre, évalue les réponses du Luxembourg à la crise du COVID-19 en matière de préparation aux risques, de gestion de la crise, et de politiques de santé publique, d’éducation, économiques et budgétaires, sociales et de marché du travail. Si la réponse des pouvoirs publics luxembourgeois à la pandémie a été particulièrement agile, préserver la résilience du pays passera par le maintien d’une confiance élevée dans le gouvernement, la baisse des inégalités, et la mise en place d’une croissance inclusive. Les conclusions et recommandations de ce rapport guideront les pouvoirs publics dans ces efforts.
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  • 159
    ISBN: 9789264641426 , 9789264706309 , 9789264836860
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Parallel Title: Parallele Sprachausgabe Financement climatique fourni et mobilisé par les pays développés en 2016-2020 : Enseignements tirés d’une analyse désagrégée
    Keywords: Klimaschutz ; Finanzierung ; Industrieländer ; Development ; Environment ; Finance and Investment
    Abstract: This report provides disaggregated data analysis of climate finance provided and mobilised in 2016-2020 across climate finance components, themes, sectors, and financial instruments. It also explores key trends and provides insight relating to the distribution and concentration of climate finance provided and mobilised across different developing country characteristics and groupings. The concluding chapter of the report provides further insights on the impacts and effectiveness of climate finance, as well as meaningful mitigation action and transparency on implementation. The findings complement the OECD report Aggregate Trends of Climate Finance Provided and Mobilised by Developed Countries in 2013-2020.
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  • 160
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.17
    Keywords: Anti-Korruption ; Infrastruktur ; Infrastrukturinvestition ; OECD-Staaten ; Finance and Investment
    Abstract: Infrastructure is vital for supporting economic growth, enhancing prosperity and well-being. G7 nations and other partnerships have committed to quality and sustainable infrastructure investments based on high standards and shared values to mobilise public and private investment. Unfortunately, infrastructure remains highly exposed to corruption and other irregular practices, and lacks sufficient accountability. New and innovative approaches to tackle corruption are needed to address these challenges. This policy paper focuses on collective action and multi-stakeholder non-judicial grievance mechanisms to support early detection, prevention and reporting of corruption. It highlights three mechanisms, namely, the National Contact Point for Responsible Business Conduct, the High Level Reporting Mechanism, and the Integrity Pact, which are well-suited to addressing corruption risks across the infrastructure lifecycle. As countries increase infrastructure investment and look to attract private financing, there is an opportunity to harness multi-stakeholder solutions that address corruption, de-risk projects and ensure finance meets its intended purpose.
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  • 161
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 21 x 28cm.
    Keywords: Länderfinanzen ; Gemeindefinanzen ; Finanzausgleich ; Finanzbeziehungen ; Welt ; Urban, Rural and Regional Development ; Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Better understanding multi-level governance frameworks and the scale of subnational government fiscal space can help countries cope with the different crisis and shocks, including the COVID-19 pandemic and Russia's aggression against Ukraine, but also address megatrends and persistent and long-standing spatial disparities. Increasing the knowledge on multi-level governance and subnational finance is also key to implement and monitor the Sustainable Development Goals. After two previous editions in 2016 and 2019, the OECD-UCLG World Observatory on Subnational Government Finance and Investment (SNG-WOFI) has become the largest international knowledge repository on subnational government structure and finance ever produced. It provides reliable and comparable information on multi-level governance frameworks, decentralisation and territorial reforms, subnational government responsibilities, fiscal decentralisation, and covers dozens of indicators on subnational expenditure, investment, revenue and debt. The 2022 synthesis report presents internationally comparable data and analysis for 135 countries and provides insights into ways to strengthen the resilience of subnational public finance. It also offers a specific focus on the impact of the pandemic on subnational governments, the territorial dimension of recovery plans, property taxation systems, innovative subnational budgeting practices, subnational public-private partnerships, and a special chapter dedicated to 31 Least Developed Countries.
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  • 162
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264788350 , 9789264949096 , 9789264360761
    Language: English
    Pages: 1 Online-Ressource (258 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Parallel Title: Parallele Sprachausgabe Un cadre et un financement équitables pour la transition des pays reposant sur les industries extractives (EFFECT)
    Keywords: Rohstoffreichtum ; Fossile Energie ; Klimaschutz ; Klimaneutralität ; Nachhaltige Energieversorgung ; Energy ; Development ; Environment ; Finance and Investment
    Abstract: How can fossil fuel producers and mineral-rich developing countries design realistic, just and cost-effective low-carbon transition pathways? Taking into account the heterogeneity of low-carbon trajectories, the Equitable Framework and Finance for Extractive-based Countries in Transition (EFFECT) provides options for policy makers, industry and finance institutions in search of the answers. The report aims to help them seize the transformational opportunities linked to sustainable, low-carbon growth. It identifies ways of mitigating the transition’s impacts on fossil fuel industries, workers and poor households, and of preventing the risks of high-carbon lock-in and stranded assets. Recognising the shared responsibility of consuming and producing countries in reducing fossil fuel production and use, EFFECT advocates for transformative partnerships for technology transfer, green finance and capacity building. Ultimately, it supports an equitable sharing of the transition’s benefits and costs, both across and within countries.
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  • 163
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.16
    Keywords: Virtuelle Währung ; Blockchain ; Digitalisierung ; Umweltbelastung ; Welt ; Environment ; Finance and Investment
    Abstract: Crypto-asset markets are rapidly developing and reached USD 3tn in late 2021, yet the infrastructure supporting mainstream crypto-assets, such as the Bitcoin, use an enormous amount of energy. This paper explores the growing environmental impact of crypto-assets due to increasing institutional and retail investors participation in these markets. The use of energy-intensive transaction validation through Proof-of-Work consensus mechanisms and the corresponding carbon footprint create climate transition risks for market participants. Policy considerations and action are necessary given the carbon footprint and associated climate transition risks of certain digital assets when combined with negative externalities extending to the wider society.
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  • 164
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.15
    Keywords: Internationaler Finanzmarkt ; Öffentliche Schulden ; Welt ; Finance and Investment
    Abstract: Financial and commodity markets have been impacted by high inflation and a deteriorating growth outlook. The necessary tightening of monetary policy has cascaded through markets, contributing to rising yields, significant asset price corrections, and rising debt costs for sovereigns, households and corporates. Existing high debt levels in these sectors raise concerns about the prospects of debt servicing. In some emerging markets, tightening financial conditions combined with weak fundamentals and large outflows could accelerate debt distress. The growing potential for broad-based credit losses could affect the resilience of various financial intermediaries, with negative impacts on credit intermediation and economic growth going forward.
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  • 165
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264494510 , 9789264551916 , 9789264609785
    Language: English
    Pages: 1 Online-Ressource (290 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Nachhaltige Entwicklung ; Entwicklung ; Dominikanische Republik ; Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Science and Technology ; Finance and Investment ; Dominican Republic
    Abstract: The Dominican Republic has made strides on many socioeconomic fronts over the years. The country has been one of the leading economies in Latin America and the Caribbean in terms of GDP growth, reaching upper middle-income status in 2011. However, progress on the different dimensions of well-being has been insufficient. In particular, socioeconomic and territorial disparities are still important, and public institutions remain insufficiently solid. For the Dominican Republic to embark on a more prosperous development path, three critical dimensions must be tackled. First, providing quality jobs for all, with particular emphasis on boosting formalisation and productive transformation. Second, mobilising more public and private finance for development, with more progressive and effective taxation systems, more efficient public expenditure and deeper capital markets. Third, accelerating digital transformation to boost productivity, enhance inclusion and support job creation.
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  • 166
    ISBN: 9789264557987 , 9789264875609 , 9789264836068
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 21 x 28cm.
    Keywords: Bildungsfinanzierung ; Bildungsinvestition ; Bildungsertrag ; Qualität ; OECD-Staaten ; Education ; Finance and Investment
    Abstract: Policymaking has always been a matter of making choices, managing trade-offs and balancing multiple goals and priorities to make complex budgetary decisions. Yet, the past few years have seen a rising number of priorities facing policymakers, hence mounting pressure to enhance the efficiency of public spending. There is a strong case for public investment in high-quality education as it leads to a range of economic outcomes as well as broader social outcomes for both individuals and society. But while high-quality education will continue to enable individuals and societies to thrive and recover from disruptions, education ministries will need to rethink the way they invest in education to ensure that education systems deliver greater value for money. Following an introduction laying out the context, this publication first takes stock of the wealth of economic returns and broader social outcomes derived from high-quality education, making the case for continued public investment. It then turns to the examination of smart ways of investing in education and examines key policy levers that can help enhance value for money: governing and distributing school funding to make the most of education investments; achieving educational equity alongside greater efficiency; and planning, monitoring and evaluating the efficient use of school funding.
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  • 167
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.50
    Keywords: Finance and Investment ; Transport ; Governance ; Belgium ; Bulgaria ; Italy ; Netherlands ; Poland ; Romania ; Spain
    Abstract: Around one-third of the European Union’s budget is dedicated to cohesion policy, which promotes and supports the overall harmonious development of its Member States and regions. The success of this investment relies on effective partnerships among governments, stakeholders, and citizens. Citizens have a key role to play in shaping decisions on public investment, as well as in making public authorities more transparent and accountable. From July 2020-December 2021, the European Commission and the OECD partnered to explore how five authorities across Europe could place citizens at the centre of their investment decisions. This report summarises lessons learned throughout this project and, particularly, the results of applying innovative citizen participation methods to cohesion policy more broadly.
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  • 168
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on International Investment no.2022/01
    Keywords: Finance and Investment
    Abstract: The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.
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  • 169
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264840461 , 9789264701557 , 9789264363311
    Language: Spanish
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enabling Conditions for Bioenergy Finance and Investment in Colombia
    Keywords: Energy ; Environment ; Finance and Investment ; Colombia
    Abstract: Para hacer realidad las ambiciones de energía limpia de Colombia y permitir la movilización necesaria de financiamiento e inversión, el gobierno ha establecido una serie de estrategias políticas importantes, las cuales incluyen la Política de Crecimiento Verde de 2018, la Estrategia Nacional de Economía Circular de 2019 y la nueva Política de Transición Energética de 2022. Todas estas políticas de alto nivel señalan el papel que pueden desempeñar las soluciones de energía limpia, como la bioenergía sostenible y la conversión de residuos en energía, para apoyar los objetivos de descarbonización. Estas soluciones también pueden lograr una serie de otras ambiciones socioeconómicas, incluida una mayor confiabilidad del suministro de energía, un mejor acceso a energía asequible y confiable en áreas que no están conectadas a la red eléctrica nacional y cantidades reducidas de desechos que van a rellenos sanitarios de capacidad limitada. Este informe tiene como objetivo apoyar las ambiciones de energía renovable de Colombia, centrándose en las tendencias actuales de energía limpia, las oportunidades para la bioenergía y las medidas que pueden aumentar la financiación y la inversión en esas soluciones. A través de cinco estudios de caso de Brasil, Chile, Colombia, India y Turquía, el informe también considera el entorno propicio y las lecciones aprendidas de los desarrollos de bioenergía en diferentes países.
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  • 170
    Language: English
    Pages: 1 Online-Ressource (79 Seiten) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.107
    Keywords: Development ; Finance and Investment
    Abstract: Initially launched in 2017, the OECD annual Blended finance Funds and Facilities Survey compiles and analyses information on collective investment vehicles, one of the primary channels for blended finance. In 2020, the third annual edition captured 198 vehicles, representing USD 75 billion assets under management. The survey helps policy makers and private sector actors better grasp the size and shape of a segment of the blended finance market. By bringing together data of different development actors that, collectively, are a significant contributor to sustainable finance, this survey makes an important contribution to enhancing understanding and transparency. Transparency is increased through the data collection and analysis, and understanding is increased through the aggregation of the data that highlight the main investments trends. The quantitative analysis is complemented by OECD statistics on private finance mobilised by official development interventions, as well as by information provided by other specialised institutions. This new evidence confirms trends observed on the broader blended finance market in terms of priority sectors, geographical coverage and the Sustainable Development Goals targeted. This year’s edition also explores additional aspects such as investors, clients and investment instruments, and has a particular focus on gender.
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  • 171
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (63 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.07
    Keywords: Finanzwissen ; Betriebliches Bildungsmanagement ; Finance and Investment
    Abstract: The importance of financial education in the workplace continues to grow as working adults are constantly confronted with issues affecting their immediate and long-term financial resilience and well-being. This policy handbook provides insights for designing workplace financial education, such as understanding the audience, identifying appropriate delivery mechanisms, creating or finding appropriate content, incentivising participation, evaluating outcomes and learning from the experiences of others. It provides case studies and practical guidance to policy makers, employers and financial education providers interested in improving the financial literacy of employees.
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  • 172
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 Seiten)
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Finance and Investment
    Abstract: Russia’s war against Ukraine has triggered unprecedented policy responses around the globe, raising manifold implications for international investment policy, both immediate and longer term.
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  • 173
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (28 Seiten) , 21 x 28cm.
    Keywords: Krieg ; Kriegsfolgen ; Auslandsinvestition ; Russland ; Ukraine ; Welt ; Finance and Investment ; Ukraine
    Abstract: Russia’s war against Ukraine has triggered unprecedented policy responses around the globe. These policy measures, as well as decisions by multinational companies, raise manifold implications for international investment policy, and capital and investment flows. This report provides an overview of the implications, both immediate and longer-term, in what remains a quickly evolving environment.
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  • 174
    Language: English
    Pages: 1 Online-Ressource (68 Seiten) , 21 x 28cm.
    Keywords: Krieg ; Kriegsfolgen ; Internationaler Finanzmarkt ; Wirkungsanalyse ; Russland ; Ukraine ; Welt ; Finance and Investment ; Ukraine
    Abstract: This report assesses the immediate impact of Russia’s war against the people of Ukraine on global financial markets, and the continuing potential for spillovers into those markets. While the war has not yet caused a number of existing vulnerabilities to fully crystallise, high levels of uncertainty remain, driven by heightened geopolitical tensions. The report reviews a range of interrelated channels which could transmit shocks from Russia’s war to global financial markets, from direct exposures across sectors, to the effects of higher commodity prices, and impacts on investor sentiment. In doing so, it underlines areas within the financial system where enhanced scrutiny from supervisors and policy makers may be necessary to manage the elevated risks arising from the war going forward.
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  • 175
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.31
    Keywords: Energy ; Environment ; Finance and Investment
    Abstract: Meeting the Paris Agreement goals will need a rapid acceleration of finance towards clean energy investments in emerging and developing economies. Blended finance is an important tool that can help mobilise commercial investment towards clean energy, whilst preserving scarce public resources for wider climate and development objectives. A systematic approach to the deployment of blended finance – that tailors instruments to the nature of underlying barriers to commercial investment, minimises concessionality, has a clear exit strategy, and is co-ordinated within a wider ecosystem of support and enabling measures – can help maximise its development impact and stimulate private sector development. This paper explores specific features of clean energy projects, and the wider transition, to draw lessons for donors, policymakers in beneficiary governments, and financial institutions on whether and how best to deploy blended finance in the sector. It revisits the OECD DAC's Blended Finance Principles, specifically Principle 2: designing blended finance to increase the mobilisation of commercial finance, and explores their applicability to clean energy. It also explores sector-specific considerations for the deployment of clean energy, setting out the considerations development practitioners can make to inform better decision-making on, and maximise the development impact of, blended finance interventions.
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  • 176
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264581326 , 9789264722842 , 9789264545731
    Language: English
    Pages: 1 Online-Ressource (224 p.) , 21 x 28cm.
    Series Statement: OECD Investment Policy Reviews
    Keywords: Investitionspolitik ; Auslandsinvestition ; Bulgarien ; Finance and Investment ; Bulgaria
    Abstract: This review assesses the climate for domestic and foreign investment in Bulgaria and discusses the challenges and opportunities faced by the government of Bulgaria in its reform efforts. Capitalising on the OECD Policy Framework for Investment, the review includes chapters on trends in foreign investment and their socio-economic benefits, foreign investor entry and operations, the legal and institutional framework for investment protection, investment promotion and facilitation, public governance, and policies to promote and enable responsible business conduct. The review then highlights potential reform priorities to help Bulgaria fulfil development ambitions that align with its commitment to comply with the principles of openness, transparency and non-discrimination as a new Adherent to the OECD Declaration on International Investment and Multinational Enterprises.
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  • 177
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264470507
    Language: Portuguese
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallele Sprachausgabe Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallele Sprachausgabe Líneas Directrices de la OCDE para Empresas Multinacionales
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version)
    Parallel Title: Parallele Sprachausgabe Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises 2011 Edition (Russian version)
    Keywords: Industry and Services ; Finance and Investment ; Governance
    Abstract: Esta edição de 2011 das Diretrizes da OCDE para Empresas Multinacionais compromete 42 países a novos e mais rigorosos padrões de comportamento empresarial. As Diretrizes atualizadas incluem novas recomendações sobre o abuso dos direitos humanos e a responsabilidade das empresas em suas cadeias de fornecimento, tornando-as o primeiro acordo intergovernamental nesta área. As Diretrizes estabelecem que as empresas devem respeitar os direitos humanos em todos os países em que operam. As empresas devem também respeitar as normas ambientais e laborais, por exemplo, e ter em vigor processos adequados de devida diligência para garantir que tal aconteça. Estes incluem questões como o pagamento de salários dignos, o combate à solicitação e extorsão de subornos, e a promoção do consumo sustentável. As Diretrizes são um código de conduta abrangente e não vinculativo que os países membros da OCDE e outros concordaram em promover entre o sector empresarial. Foi também posto em prática um novo e mais duro processo de queixas e mediação.
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  • 178
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.200
    Keywords: Environment ; Finance and Investment
    Abstract: This paper analyses existing methodologies developed by commercial services providers, research institutes or civil society organisations for investors and financial institutions, to assess the alignment of their assets and portfolios with the Paris Agreement temperature goal. The analysis is based on four main analytical dimensions: coverage of financial asset classes, choice of greenhouse gas (GHG) performance metrics, selection of climate change mitigation scenarios, and approach for aggregating alignment assessment for a given asset class and at portfolio level. Within these dimensions, the analysis highlights that a range of different and complex methodological choices, as well as current scope and data limitations, impact the environmental integrity and policy relevance of alignment or misalignment results. The paper provides suggestions for improved and more comprehensive financial sector alignment assessment. These include the development of different complementary methodologies to cover a broader range of financial asset classes than the current main focus on listed corporate equity, the development of more tailored mitigation scenarios by climate policy and science communities, better communication of uncertainties by all stakeholders, and the need for a series of indicators to assess progress and impacts that include but are not limited to GHG based alignment assessments.
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  • 179
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.14
    Keywords: Finance and Investment
    Abstract: This paper provides a common framework for financial institutions – and particularly development finance institutions – on how to carry out due diligence to identify, respond to, and publicly communicate on environmental and social risks associated with projects and assets they finance. Financial institutions are increasingly being called to enable provisions of financing towards projects, infrastructure and other assets that will help achieve societal and development objectives, including the Sustainable Development Goals and the Paris Agreement. Embedding responsible business conduct (RBC) into their activities and across their value chains can help them meaningfully contribute to these objectives. This paper is designed for financial institutions that wish to implement the recommendations of the OECD Guidelines for Multinational Enterprises with respect to RBC due diligence in the context of project and asset finance transactions. It will provide practical recommendations to financial institutions on key aspects of the RBC due diligence process, including on stakeholder engagement, managing client’s confidentiality, providing for or contributing to the remediation process, etc.
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  • 180
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Öffentliche Einnahmen ; Wirkungsanalyse ; Kleinstaat ; Insel ; Entwicklungsländer ; Taxation ; Development ; Finance and Investment ; Antigua and Barbuda ; Cape Verde ; Cook Islands ; Cuba ; Dominica ; Dominican Republic ; Fiji ; Grenada ; Haiti ; Jamaica ; Kiribati ; Maldives ; Marshall Islands ; Mauritius ; Niue ; Palau ; Saint Kitts and Nevis ; Saint Lucia ; Seychelles ; Solomon Islands ; Tonga ; Vanuatu
    Abstract: Small island developing states (SIDS) have been acutely affected by the economic impacts of the COVID-19 pandemic. This paper takes a broader perspective to explore how the revenue effects of this crisis in SIDS are connected to their unique financing and development challenges. It also suggests how SIDS governments and development co-operation providers can better partner together to strengthen mobilisation of domestic revenues – in particular tax revenues – in the recovery post-COVID-19.
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  • 181
    Language: Undetermined
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Framework for industry’s net-zero transition: Developing financing solutions in emerging and developing economies
    Keywords: Energy ; Industry and Services ; Environment ; Finance and Investment
    Abstract: Industri manufaktur adalah sumber utama emisi karbon dioksida global. Produksi industri akan terus bergeser ke negara-negara berkembang pesat dan berkembang. Investasi baru diperlukan dalam teknologi rendah karbon untuk menyelaraskan pertumbuhan industri dengan target negara emisi nol bersih. Untuk mengurangi risiko yang terkait dengan tingginya biaya dan rendahnya kematangan dari banyak teknologi rendah karbon yang dibutuhkan, peningkatan pendanaan dari sumber keuangan publik dan swasta akan menjadi hal yang sangat penting. Publikasi baru dari OECD tentang “Kerangka Kerja untuk Transisi Netralitas Karbon (Net-zero) Sektor Industri” adalah pendekatan selangkah demi selangkah untuk membantu negara berkembang pesat dan berkembang dalam merancang solusi untuk pembiayaan dan untuk meningkatkan kondisi pemungkin yang dapat mempercepat transisi sektor industri. Hasil implementasi Kerangka Kerja ini di negara berkembang pesat dan berkembang akan berkontribusi pada kebijakan iklim dan keuangan yang lebih luas dan dapat membantu memfasilitasi kerja sama internasional untuk transisi berskala besar.
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  • 182
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.33
    Keywords: Environment ; Finance and Investment
    Abstract: It is increasingly recognised that women and girls tend to be disproportionately impacted by climate change and other environmental challenges, especially in developing countries. Yet, little research or policy action has focused on how gender equality and environmental goals can be mutually reinforcing. This policy paper examines linkages and synergies between these two policy agendas and explores the role of green policies, finance and infrastructure in supporting women’s empowerment and gender equality. The paper finds that while the interlinkages that shape the gender-environment nexus are starting to be acknowledged, further efforts are needed to foster synergies between gender and environmental goals in policy design, sustainable finance approaches as well as in infrastructure planning and implementation.
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  • 183
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Corporate Governance Working Papers no.27
    Keywords: Eigentümerstruktur ; Unternehmenskonzentration ; Corporate Governance ; Welt ; Finance and Investment ; Governance
    Abstract: This working paper documents the trends in the ownership structures of listed companies around the world and the rise in ownership concentration. It identifies three major trends in corporate ownership: the dominance of company group structures, in particular in a number of emerging markets; the growth of state ownership through various state controlled investors; and the re concentration of ownership in the hands of large institutional investors, in particular investors that follow passive index investment strategies. The paper also discusses the implications for corporate governance of corporate ownership by private companies, states and institutional investors in global public equity markets.
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  • 184
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.40
    Keywords: Economics ; Urban, Rural and Regional Development ; Taxation ; Finance and Investment ; Governance
    Abstract: The COVID-19 pandemic led to significant economic disruptions and revenue losses for business impacted by workplace closure measures aimed at restraining the spread of the virus. Governments provided extensive monetary and fiscal support to address liquidity risks and mitigate the potential for mass insolvencies as few businesses had applicable insurance coverage for these types of losses. This paper examines the fiscal and insurance sector responses to the economic disruptions resulting from COVID-19 workplace closures, the challenges to the availability of insurance coverage for this risk and some of the challenges and risks related to large-scale fiscal support for businesses. It also includes a discussion of the potential contribution of a loss-sharing arrangement between governments and insurance markets for pandemic-related business interruption losses as a means of enhancing the contribution of insurance markets to providing financial protection in the context of future pandemics.
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  • 185
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264935921 , 9789264443891 , 9789264856998
    Language: English
    Pages: 1 Online-Ressource (195 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Mittelstandspolitik ; KMU ; Mittelstandsfinanzierung ; Unternehmenswachstum ; OECD-Staaten ; Industry and Services ; Finance and Investment ; Governance ; Science and Technology
    Abstract: Small and medium-sized enterprises (SMEs) that scale up have long raised policy interest for their extraordinary potential in terms of job creation, innovation, competitiveness and economic growth. Yet, little is known about which firms could effectively become scalers, and what policies could effectively promote SME growth. This report is part of a series aiming to help policy makers unleash scalers’ potential. Building on new evidence from microdata work, it rethinks the nature and scope of scale up policies, suggesting the need for a broader and more cross cutting approach. The report then explores two thematic areas that are relevant for SME scaling up, i.e. SME data governance and their access to ‘scale up’ finance. Based on an international mapping of 369 institutions and 1174 policy initiatives across OECD countries, the analysis shows that SME and entrepreneurship policy is not among the core mandates of many implementing institutions, calling for sound coordination across the board and further mainstreaming of SME growth considerations in both policy areas. Moreover, national policy mixes vary significantly across countries, reflecting different approaches to promoting SME growth and to SME targeting, but also revealing possible policy blind spots.
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  • 186
    ISBN: 9789264565852 , 9789264451803 , 9789264656574
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Erneuerbare Energie ; Umweltschutzinvestition ; Indien ; Environment ; Finance and Investment ; India
    Abstract: India has achieved major progress in its energy sector over the last two decades. Still, investment needs to scale up considerably to meet the government’s ambitions to achieve 500 GW of renewable energy capacity and energy-intensity reductions of 45% by 2030. Targeted application of public funds, alongside international climate and development finance, can crowd in investors and channel private capital to meet India’s clean energy goals. The Clean Energy Finance and Investment Roadmap of India highlights key actions needed to accelerate the development of energy efficiency measures in micro, small and medium enterprises, offshore wind and green hydrogen production. The report provides a comprehensive overview of the initiatives to date and challenges to scale up investments. It also provides a number of tailored recommendations for the Government of India, development partners and the private sector.
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  • 187
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Verrechnungspreis ; Finanzverwaltung ; Besteuerungsverfahren ; OECD-Staaten ; Taxation ; Finance and Investment
    Abstract: Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements (“BAPAs”), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs. In continuing with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Bilateral Advance Pricing Arrangement Manual (“BAPAM’) which is intended as a guide for streamlining the BAPA process. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs without imposing a set of binding rules. As part of the BAPAM’s development, tax administrations have committed to assessing whether implementation of these best practices is appropriate, considering the circumstances of their own BAPA programme and the unique features of each BAPA application, so that the best practices are applied appropriately and with enough flexibility to improve current BAPA processes. The BAPAM also highlights what tax administrations expect from taxpayers in the BAPA process to facilitate a cooperative and collaborative process.
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  • 188
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.18
    Keywords: Virtuelle Währung ; Finanzmarkt ; Finance and Investment
    Abstract: This paper analyses the mechanisms involved in the recent failings in crypto-asset markets, focusing on events in 2022 through September. The paper assesses the role of centralised finance (CeFi) and decentralised finance (DeFi), and the disproportionate impact the crypto market turmoil has had on retail market participants. It examines learnings of the recent crypto-asset market downturn, also know as the “crypto winter”, including high interconnectedness within the crypto-asset ecosystem; elaborate mechanisms of financial engineering that heavily use leverage and are built on the composability offered by DeFi (i.e., components of DeFi are pieced together to create new products); and increased market concentration. The paper also highlights the urgency for policy action and provides policy recommendations.
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  • 189
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Keywords: Pensionskasse ; Rentenfinanzierung ; Gesetzliche Rentenversicherung ; Private Altersvorsorge ; Portfolio-Management ; Welt ; Finance and Investment
    Abstract: The scope of this report covers 88 public and private pension funds from 39 countries. This survey is based on a qualitative questionnaire sent directly to large pension funds and public pension reserve funds. It covers the infrastructure investment made by large pension funds and public pension reserve funds, but also their approach to environmental, social, and governance (ESG) factors. It helps provide detailed investment information and insights which complement the aggregated data on portfolio investments gathered by the OECD at a national level through the Global Pension Statistics and Global Insurance Statistics projects.
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  • 190
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264575363 , 9789264800670 , 9789264688575
    Language: English
    Pages: 1 Online-Ressource (101 p.) , 21 x 28cm.
    Keywords: Finanztechnologie ; Finanzsektor ; Finanzdienstleistung ; Tschechien ; Finance and Investment ; Czech Republic
    Abstract: This report describes the structure of the FinTech sector in the Czech Republic and the associated regulatory and supervisory frameworks. It analyses the enabling conditions for FinTech innovation as well as potential hurdles. The findings are based on responses from Czech FinTechs to an OECD survey which assessed market innovations, opportunities and obstacles, the access to and use of data, and the potential benefits of establishing a regulatory sandbox.
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  • 191
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.110
    Keywords: Artenvielfalt ; Entwicklungsfinanzierung ; Nachhaltige Entwicklung ; OECD-Staaten ; Welt ; Development ; Environment ; Finance and Investment
    Abstract: This paper provides an overview of the main trends in development finance with biodiversity-related objectives for the period 2011 to 2020, using available OECD statistical data, from various sources. The resources covered are: Official Development Assistance and non-concessional development finance, both bilateral and multilateral, from members of the OECD Development Assistance Committee (DAC) as well as non-members, including South-South and Triangular Co-operation; private finance mobilised by public interventions; and private philanthropy. In addition, this paper assesses financing provided by bilateral DAC members that are Parties to the UN Convention on Biological Diversity, looking at how they fared collectively against the Aichi Target 20 on development finance. The paper was prepared by the DAC ENVIRONET Secretariat, with inputs from the OECD Environment Directorate, and with guidance from a group of DAC members.
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  • 192
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264389038
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Keywords: Wirtschaftslage ; Kriegsfolgen ; Wirkungsanalyse ; Zentralasien ; Ukraine ; Russland ; Finance and Investment ; Social Issues/Migration/Health ; Development ; Trade
    Abstract: Russia’s war against Ukraine and the international sanctions introduced against the former have had an unexpectedly mild impact on Central Asia, despite the region’s deep economic dependence on its northern neighbour. Notwithstanding high inflation, the five Central Asian states – Kazakhstan, Kyrgyzstan, Mongolia, Tajikistan and Uzbekistan – have so far shown surprising resilience to the economic headwinds: remittances registered record-high figures in the first half of 2022, national currencies quickly rebounded to pre-war levels after an initial drop, and an influx of skilled workers boosted demand for services and hospitality. However, as the medium-term effects of the sanctions against Russia, the global cost-of-living crisis, and China’s economic slowdown start to unfold, Central Asia is faced with lingering uncertainty. This publication provides an assessment of the short-term effects of Russia’s war on Central Asian economies and the policy responses provided. It also analyses the challenges ahead and formulates policy recommendations to make Central Asian economies more resilient and diversified.
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  • 193
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Wirkungsanalyse ; Politik ; OECD-Staaten ; Economics ; Taxation ; Finance and Investment ; Governance
    Abstract: While the COVID-19 pandemic has hit different countries with varying intensity, responding to the crisis has presented an unprecedented challenge to most governments. In this context, evaluations provide critical tools to support real time sharing of lessons on what is working, what is not, what could work and for whom. This paper draws lessons from evaluations that governments have carried out themselves of their COVID-19 responses. It provides a synthesis of the evidence from 67 such evaluations produced in OECD countries during the first 15 months of the pandemic. These first evaluations show that many governments came to similar conclusions, and allow us to identify important insights that can feed into ongoing policy responses to the crisis – as well as increase future resilience.
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  • 194
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (53 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.02
    Keywords: Mittelstandsfinanzierung ; Finanztechnologie ; KMU ; Coronavirus ; Finance and Investment
    Abstract: This report analyses the potential of the marketplace lending (MPL) model of online credit intermediation to finance small and medium-sized enterprises (SMEs) on a large scale, including the evolution of this model, its comparative advantage to banks and its benefits to borrowers, investors/funders and the market for SME financing. It also covers the risks this model presents, and limitations to its growth. Given the use of FinTechs to facilitate government support to SMEs throughout the COVID-19 crisis, the report analyses the involvement of MPL and FinTech lenders in the roll-out of government guaranteed loans in certain jurisdictions and the learnings from this experience. It then examines the benefits and limitations to their participation and derives lessons for future crisis support programmes.
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  • 195
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.03
    Keywords: Öffentliche Schulden ; Transparenz ; OECD-Staaten ; Welt ; Finance and Investment ; Amtliche Publikation
    Abstract: The economic consequences of the COVID-19 crisis, particularly for fragile countries, have renewed focus on debt transparency, prompting international organisations and national authorities to step up their efforts to improve the consistency, comparability, scope and frequency of debt statistics. The report offers guidance and recommendations to improve debt transparency and outlines sovereign debt trends of selected countries, with a focus on marketable debt.
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  • 196
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (60 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.01
    Keywords: Virtuelle Währung ; Institutioneller Investor ; Finanzmarkt ; Welt ; Finance and Investment
    Abstract: This report examines institutional investor participation in markets for digital assets, including crypto-assets and decentralised finance (DeFi). It considers and tests potential drivers of growing supply and demand for such assets by institutional investors, analyses the potential for increasing interconnectedness between traditional finance (TradFi) and decentralised finance and identifies linkages between the two. The report then outlines the risks these growing markets may create, while also examining the potential benefits of the decentralisation of financial services, before putting forward policy recommendations.
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  • 197
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264538801 , 9789264833142 , 9789264695054
    Language: English
    Pages: 1 Online-Ressource (82 Seiten) , 21 x 28cm.
    Keywords: Unternehmensfinanzierung ; Coronavirus ; Wirtschaftskrise ; Asien ; Finance and Investment ; Governance
    Abstract: Asian corporations and their ability to access financing deserve special attention due to their importance in global markets, their integration into regional and global supply chains, and their ownership structures. This report covers some of the long-term trends observed in the listed corporate sector and capital markets in Asia. It also looks at how Asian companies used market-based financing during the COVID-19 pandemic, and the main fiscal and regulatory measures Asian authorities took to support the corporate sector’s access to finance during this period.
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  • 198
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264843523 , 9789264690882 , 9789264693166
    Language: English
    Pages: 1 Online-Ressource (253 Seiten) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Bodenpreis ; Bodenpolitik ; Welt ; Urban, Rural and Regional Development ; Development ; Finance and Investment ; Governance
    Abstract: The Global Compendium of Land Value Capture, a joint project by the OECD and the Lincoln Institute of Land Policy, is an ambitious undertaking to understand the full landscape of land value capture (LVC) instruments, how they are configured and deployed across the globe in OECD countries and non-OECD economies, and what it would take to unleash their full potential as a sustainable revenue source. Moreover, little systematic information is available about the LVC instruments that countries use and enabling frameworks at national and regional levels to guide local governments toward greater use. The report features an overview of the political contexts, legal frameworks, and LVC approaches used in 60 countries. Special attention is given to the differences and similarities between countries that have a mature LVC practice, versus countries that have nascent policies and allowances. This will help countries developing the capacity and competences for LVC to understand the opportunities, trade-offs, and pitfalls to avoid when configuring legal, governance, and planning frameworks and institutions to support the implementation of LVC policies.
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  • 199
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.08
    Keywords: Altersvorsorge ; Finanzwissen ; Sparen ; Finance and Investment
    Abstract: This paper considers recent trends in the financial landscape, such as pension reforms, the impact of the COVID-19 crisis and the growing digitalisation of finance, and discusses their implications for old age financial planning and financial education polices, looking at financial decision making both in preparation for retirement and during old age. Building on recent examples of financial education policies and programmes that seek to address these challenges, the paper puts forward policy considerations to help the development of financial education policies and programmes that support financial planning for old age in times of change.
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  • 200
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.13
    Keywords: Nachhaltige Kapitalanlage ; Impact Investment ; OECD-Staaten ; Nachhaltige Kapitalanlage ; Impact Investment ; Welt ; Finance and Investment
    Abstract: While sustainable finance approaches are increasingly used by financial market participants, a number of challenges still undermine and hinder the efficient mobilisation of capital to support environmental, social and governance (ESG), and climate-related objectives. These challenges include limited transparency and comparability of climate transition and ESG methodologies and metrics. This document provides guidance for policy makers and market participants seeking to strengthen ESG investing and finance a climate transition through the use of quality metrics, ratings, targets and frameworks.
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