Published 31 May 2021

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SOEs are increasingly active in the global marketplace. Thus, ensuring adequate transparency and disclosure is key to ensure competitive neutrality with other market participants. This voluntary standard outlines a set of best practices for transparency and disclosure by internationally-active state-owned enterprises and their owners. This standard complements the existing provisions of the OECD Guidelines on Corporate Governance of State-Owned Enterprises and the Recommendation of the OECD Council on Competitive Neutrality. These instruments support the preservation of competitive neutrality. This standard can help to ensure that internationally-active SOEs operate efficiently, transparently and on equal footing with private companies in the global marketplace.

More OECD work on competitive neutrality