OECD Guidelines on Corporate Governance  
of state-Owned Enterprises, 2015 EditionOECD Guidelines  
Contents
Recommendation of the Council on Guidelines on Corporateon Corporate Governance 
Governance of State-Owned Enterprises
About the Guidelines
Applicability and definitionsOECD Guidelines on Corporate Goverof state-Owned 
I. Rationales for state ownershipEnterprises
II. The state’s role as an owner
III. State-owned enterprises in the marketplace2015 EDiTiOn
IV. Equitable treatment of shareholders and other investors
V. Stakeholder relations and responsible business
VI. Disclosure and transparency
VII. The responsibilities of the boards of state-owned enterprises
Annotations to the Guidelines
nance of 
s
tate-Owned Enterprises, 2015 Edition
Consult this publication on line at http://dx.doi.org/10.1787/9789264244160-en.
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isbn 978-92-64-24412-2 
26 2015 06 1 P
     OECD Guidelines 
  on Corporate Governance 
     of State-Owned 
      Enterprises
      2015 Edition
            Please cite this publication as:
            OECD (2015), OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition,  
            OECD Publishing, Paris.
            http://dx.doi.org/10.1787/9789264244160-en
           ISBN: 978-92-64-24412-2 (print) 
           ISBN: 978-92-64-24416-0 (PDF)
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
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