Knowledge Products

This OECD–World Bank Group report outlines how state owners of commercially oriented SOEs should balance dividend payouts and retained earnings, catalogs global practices and criteria used to set payouts, and offers practical guidance for transparent, predictable, and fiscally sound dividend policies.

Korea’s State Owned Enterprise (SOE) reforms provide valuable lessons for the world. This new iSOEF assessment highlights how Korea’s strong centralized oversight, performance-linked management, and fiscal discipline have shaped one of the world’s most well-organized SOE systems. The report offers practical insights for countries aiming to strengthen transparency, resilience, and financial sustainability in their SOEs.

Guide de suivi de la performance des EPE de la CEMAC : Ce guide, élaboré conjointement par le Groupe de la Banque mondiale, les États membres de la Communauté économique et monétaire de l’Afrique centrale (CEMAC) et la Commission de la CEMAC, fournit aux pays de la CEMAC, et plus particulièrement à leurs ministères des finances, un ensemble d’informations et d’outils pour effectuer le suivi de la performance des EPE de manière efficace et conforme aux principes internationaux.

The main objective of this technical note is to identify, explore, and propose the characteristics for disclosure of sustainability-related information of public sector entities and the reporting entity. In doing so, the technical note contrasts the key concepts of the public sector highlighted in the IPSAS Conceptual Framework, since they will serve as a primary reference source in drafting the public sector-specific sustainability reporting standards, and the key concepts developed in relation to ESG topics, the UN SDGs, and private sector developments in sustainability reporting. The technical note also considers the experiences of the UK, New Zealand, and Switzerland in disclosing sustainability-related information. 

This technical note does the following: (i) Considers common implications associated with implementation of sustainability reporting in the public sector. (ii) Provides analysis of latest developments in sustainability reporting frameworks, including international assurance and education standards, and overview of the experiences of four selected countries across the globe that have designed and implemented their own national instruments that could be considered different forms of sustainability reporting in the public sector. (iii) Identifies a series of implications and considerations associated with implementation of sustainability reporting in the public sector and provides some preliminary recommendations to address these.

• 2024
• 2023
• 2022