Reports

This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform.

Being able to swim empowers individuals to make choices, have agency, and be free to choose core aspects of their life, such as working safely on or near water. It is also associated with lifelong health benefits and reduces the risk of drowning. Using data from the Lloyd’s Register Foundation World Risk Poll 2019, this paper provides the first global estimates of adults’ ability to swim without assistance. Individuals in high-income countries are considerably more likely to report being able to swim without assistance than individuals in low-income countries. Disparities also exist within countries. In particular, women are less likely to be able to swim without assistance than men in virtually all countries, birth cohorts, and levels of education. Investing in reducing inequalities in life skills, such as swimming, can foster economic development and empowerment, especially in light of threats, such as climate change.

Understanding adults’ attitudes towards the environment is necessary to gauge the opportunities and challenges of creating effective and politically-feasible climate policies. Using data from the Wellcome Global Monitor 2020, the European Social Survey (Round 8), World Values Survey and EM-DAT, this paper examines how adults’ environmental attitudes vary within and across countries and details how environmental attitudes are associated with adults’ engagement in pro-environmental behaviours and support for environmentally-friendly policies. The paper explores whether the extent to which individuals prioritise the environment over the state of the economy or vice versa depends on individuals’ exposure to natural disasters or negative labour market conditions. Results indicate that people’s economic vulnerability and the sectors they work in impact their attitudes towards their environment and support for public policy. Furthermore, the findings suggest that increases in unemployment and exposure to natural disasters influence the extent to which individuals prioritise the environment.

As data become an important resource for the global economy, it is important to strengthen trust to facilitate data sharing domestically and across borders. Significant momentum for related policies in the G7, and G20, has gone hand in hand with a wide range of – often complementary – national and international initiatives and the development of technological and organisational measures. Advancing a common understanding and dialogue among G7 countries and beyond is crucial to support coordinated and coherent progress in policy and regulatory approaches that leverage the full potential of data for global economic and social prosperity. This report takes stock of key policies and initiatives on cross-border data flows to inform and support G7 countries’ engagement on this policy agenda.

The paper is the first in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The second paper is titled: ‘The environmental sustainability competence toolbox: From leaving a better planet to our children to leaving better children for our planet’.

The paper is the second in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The first paper is titled ‘Young people’s environmental sustainability competence: Emotional, cognitive, behavioural and attitudinal dimensions in EU and OECD countries.

Comprehensive and coordinated action across levels of government responsible for different policy domains (labour, education, housing and welfare/health) as well as across local actors is crucial to migrant integration. To respond to this need for co-ordination, different policy instruments are mobilised by countries. This paper presents six of them, to illustrate three categories of practices supporting migrant integration through better multi-level co-ordination: Reinforcing co-ordination (financial, human, technical) between levels of governments and private actors such as businesses or non-governmental organisations to foster migrant integration and retention: The Canadian Atlantic Immigration Pilot (AIP) and the French Territorial Contracts for the Reception and Integration of Refugees (CTAIR); Resolving information and evaluation asymmetries: Vienna (Austria) Integration and Diversity Monitor and the German Network IQ; Illustrating the positive externalities of territorial development and investment programmes on migrant integration and social cohesion: The Italian Inner Areas Strategy and the French Urban Policy.

A first step to implement effective migrant integration policies is to know who does what in policy sectors key to integration. Responding to this need, this paper offers policy makers a tool to understand the organisation of public action in key sectors for integration - Employment, Education, Housing, and Health/Welfare – in a sample of 10 OECD countries: Austria, Canada, France, Germany, Ireland, Italy, New Zealand, Spain, Sweden and the Netherlands. The complexity of the division of powers among levels of government calls for coordination mechanisms between actors, whatever the level of decentralisation. Besides, it throws lights on subnational governments’ role in integrating migrants and enabling them to participate to local development for the benefits of all. The geographic differences that exist in migrant presence and outcomes mean countries should build on local authorities' knowledge of local realities, aptitudes to coordinate different policy fields at the relevant scale and cooperate with non-governmental organisations.

OECD countries deliver publicly-funded employment services through different institutional arrangements. While in most OECD countries the majority of such services are delivered by public employment services, in two in five OECD and EU countries (or regions) they are partly or fully contracted out to external providers, including for-profit and not-for-profit entities. Contracting out employment services to outside providers offers many potential benefits: an increased flexibility to scale capacity in line with changes in unemployment, the possibility of offering services more cost-effectively, the option to better tailor services through the use of specialised service providers and the possibility to offer jobseekers choice of providers. However, achieving these benefits will depend on the actual design and monitoring of the contracting arrangements that are put in place. Focusing on the job brokerage, counselling and case-management employment services typically provided by public agencies, this paper reviews the experiences of OECD countries that have contracted out employment services through outcome-based payment schemes. It highlights the need to carefully consider questions related to the design and implementation of this form of contracting: fostering competition amongst potential providers, setting appropriate minimum service requirements and prices for different client groups, and ensuring the accountability of providers through monitoring and evaluations. These issues are discussed based on country examples, which are also detailed in factsheets contained in the online annex of the paper.