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  2. Corporate governance - Wikipedia

    en.wikipedia.org/wiki/Corporate_governance

    One of the most influential guidelines on corporate governance are the G20/OECD Principles of Corporate Governance, first published as the OECD Principles in 1999, revised in 2004, in 2015 when endorsed by the G20, and in 2023. [57] The Principles are often referenced by countries developing local codes or guidelines.

  3. OECD Guidelines for Multinational Enterprises on Responsible ...

    en.wikipedia.org/wiki/OECD_Guidelines_for...

    According to the OECD Council decision each adhering country has to set up a National Contact Point (NCP), an entity responsible for the promotion of the Guidelines on a national level. It handles all enquiries and matters related to the Guidelines in that country, including investigating complaints (referred to as "specific instances" [ 8 ...

  4. Base erosion and profit shifting (OECD project) - Wikipedia

    en.wikipedia.org/wiki/Base_erosion_and_profit...

    The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a context of financial crisis and tax affairs (e.g. Offshore Leaks). [6] Currently, after the BEPS report has been delivered in 2015, the project is now in its implementation phase, 116 countries are involved including a majority of ...

  5. OECD - Wikipedia

    en.wikipedia.org/wiki/OECD

    The Organisation for Economic Co-operation and Development (OECD; French: Organisation de coopération et de développement économiques, OCDE) is an intergovernmental organization with 38 member countries, [1] [4] founded in 1961 to stimulate economic progress and world trade.

  6. Global Reporting Initiative - Wikipedia

    en.wikipedia.org/wiki/Global_Reporting_Initiative

    [6] [7] [8] Under increasing pressure from different stakeholder groups, such as governments, consumers and investors, to be more transparent about their environmental, economic, and social impacts, many companies publish a sustainability report, also known as a corporate social responsibility or environmental, social, and governance report ...

  7. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    Corporate sustainability reporting practice is rooted in the multidimensional concept of CSR and in the stakeholders model of corporate governance in Europe, which places emphasis on the importance of understanding the company as an entity with relationships with its stakeholders and the environment.

  8. Environmental, social, and governance - Wikipedia

    en.wikipedia.org/wiki/Environmental,_social,_and...

    Corporate Governance in ESG includes issues from the Board of Director's view, Governance Lens watching over Corporate Behavior of the CEO, C-Suite, and employees at large includes measuring the Business ethics, anti-competitive practices, corruption, tax and providing accounting transparency for stakeholders.

  9. Base erosion and profit shifting - Wikipedia

    en.wikipedia.org/wiki/Base_erosion_and_profit...

    The G20 along with OECD has been actively involved in the BEPS Project. In 2015, the G20 supported the transfer pricing recommendations, which aims to guide governments on how profits of multinational companies should be divided among individual countries. Furthermore, the G20 is involved in developing a global tax framework.