评估G20/OECD《2025年公司治理原则》实施情况的方法

Methodology for Assessingthe Implementationof the G20/OECD Principlesof Corporate Governance2025 This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Photo credits:Cover © Andrew Esson/Baseline Arts Ltd. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword TheG20/OECD Principles of Corporate Governanceare the leading international standard for corporategovernance. Following their adoptionby the OECD Council at Ministerial Level in June 2023 andtheirendorsement by G20 Leaders in September 2023,the OECD Corporate Governance Committee(Committee) hasturned its attention to supporting the Principles’ implementation.Asone of the KeyStandards for Sound Financial Systems adopted by the Financial Stability Board (FSB), the Principles areglobally recognised as an important benchmark supporting the improvement of legal, regulatory andinstitutional frameworks for corporate governance with a view to promoting market confidence and integrity,economic efficiency, sustainable growth, and financial stability across jurisdictions globally. By providing an updated tool to evaluate and encourage jurisdictions’ implementation of the Principles, theCommittee is therefore pleased to issue thisMethodology for Assessing the Implementation of theG20/OECD Principles of Corporate Governance(Methodology). Together, the Principles and Methodologyform thebasisfor voluntary self-assessments by jurisdictions, as well as for OECD corporate governanceassessments, including forjurisdictionsseeking accession to the OECD. This revised Methodology hasalso benefited fromthe input ofthe World Bankand International Monetary Fund, with a view towards theiruse for corporate governance assessments under the auspices of theirReview of Observance ofStandards and Codes (ROSC)andFinancial Sector Assessment Programme(FSAP).TheMethodologymayalsobeusedto support more targeted reviews on selected corporate governance priorities. The 2025revision of the Methodologytakes account ofall recentchanges to the Principles and includes significantupdates to its structure andcontent to facilitate more effective assessments. This latest update to the Methodology was prepared by theCorporate Governance Unit of theCapitalMarkets and Financial Institutions Division within the OECD Directorate for Financial and Enterprise Affairs.The team included Valentina Cociancich,Thomas Dannequin,Caio De Oliveira,Fianna Jurdant, TizianaLondero, Alejandra Medina, and Akiko Shintaniwith additional contributions from Sebastian Abudoj,Takashi Sudo,andYunus Emre Yildirim,under the supervision of Serdar Çelik, Head of Division, andDaniel Blume, Head ofthe Corporate Governance Unit.The publishing and communication process wassupported by Greta GabbariniandLiv Gudmundson,who provided editorial guidance and expertise incommunications. Table of contents 3 Foreword Introduction7The use and scope of the Methodology7How to assess outcomes8Implementation and enforcement11The reviewer and the assessment process13The structure of this Methodology13Forming policyoptions and recommendations15References17 B. The corporate governance landscape19 Overview of the economy and capitalmarkets19Capital market functioning and market structure19The structure of ownership and control22The legal and regulatory framework24References26Notes26 C. Chapters