G20/OECD Principles of Corporate Governance 2023

This set of principles from the OECD is a good starting point for understanding international public sector expectations for what constitutes good corporate governance. It explains setting the legal foundations of an effective corporate governance framework; treating different shareholders equitably; managing investor engagement; disclosing material matters; defining the board’s responsibilities; and ensuring investor decisions contribute to business sustainability and resilience.

Although it is designed for policy-makers, it may also be helpful to legal and finance teams seeking to benchmark and understand government expectations.