OECD's 2025 Insights On Board Responsibilities

OECD'S 2025 INSIGHTS ON BOARD RESPONSIBILITIES

The Organisation for Economic Co-operation and Development ("OECD") defines corporate governance as, "Corporate governance involves a set of relationships between a company's management, its board, its shareholders and other stakeholders." Corporate governance, while increasingly popular as a concept, has also become a growing dynamic within national and international legislative frameworks.

Since 2015, the OECD has published the OECD Corporate Governance Factbook every two years, providing key insights into the implementation of the G20/OECD Principles of Corporate Governance ("Principles") across different jurisdictions.

The OECD Corporate Governance Factbook 2025 ("Factbook"), published on October 6, 2025, drafts a picture of board responsibilities for sustainability policies while discussing various other matters regarding sustainability disclosure requirements transition planning and the scope of sustainability disclosures