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OECD Guidelines on Corporate Governance of State-Owned Enterprises 2024

International guidance on state ownership, professionalized ownership functions, SOE boards, disclosure, sustainability, responsible business conduct, and competitive neutrality.

Use It For

Use this to compare China’s state-invested company rules with international SOE governance benchmarks.

Teaching Notes

The guidelines sharpen the distinction between the state as owner, regulator, policymaker, and market participant.