The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies and practices that promote the sustainability and resilience of companies. It provides easily understandable information to help policy makers, regulators, and market participants understand how sustainability-related practices are evolving and some of the most relevant recent regulatory developments.
The issues covered in this report are related to the recommendations on sustainability in the recently revised G20/OECD Principles of Corporate Governance. They embrace recommendations on disclosure, the dialogue between a company and its shareholders, the responsibilities of the board of directors, and the interests of stakeholders. This report complements these recommendations and the comprehensive information on regulatory frameworks in the OECD Corporate Governance Factbook. The report may also aid in assessing companies’ alignment with the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct.
This report is succinct and aimed at an audience of practitioners who are already familiar with the basic concepts related to corporate sustainability. Readers who are not versed in the main legal, economic and accounting issues related to corporate sustainability may benefit from the 2022 report Climate Change and Corporate Governance. For more detailed information on regional developments, readers may consult the 2023 report Sustainability Policies and Practices for Corporate Governance in Latin America and the corresponding report for Asia published the same year.
This report was authored by Valentina Cociancich, Adriana De La Cruz, Caio de Oliveira and Giulio Mazzone under the supervision of Serdar Çelik, all from the Capital Markets and Financial Institutions Division of the OECD Directorate for Financial and Enterprise Affairs. It was informed by discussions within the OECD Corporate Governance Committee and incorporates comments from delegates. The authors are also grateful for comments from OECD colleagues Daniel Blume, Anna Dawson, Juan Pavajeau and the Centre for Responsible Business Conduct within the OECD Directorate for Financial and Enterprise Affairs. The report was prepared for publication by Flora Monsaingeon-Lavuri and Greta Gabbarini.
Comments and questions should be addressed to the Capital Markets and Financial Institutions Division of the OECD Directorate for Financial and Enterprise Affairs (e‑mail: cm.sustainability@oecd.org).