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The rapid and deep emissions reductions needed to keep global warming to 1.5°C rely critically on an immense scaling-up of investment in clean energy technologies. The cost of capital plays a key role in determining investment decisions and, when elevated, can pose a significant barrier to accelerated climate action. The high capital expenditure needs of clean energy technologies make them more vulnerable to changes in the cost of capital than fossil fuel alternatives. This paper provides an overview of the cost of capital as a barrier to clean energy investment and depicts the key risk factors that determine the cost of capital for specific investments. It shows how, particularly in developing countries and for new and emerging technologies, a high cost of capital can significantly stifle investment, and calls on governments to implement better risk sharing mechanisms to overcome this barrier.

This policy paper aims to promote accountability, control and oversight in response and recovery funds in the Asia Pacific region. It details and builds upon the response and recovery funds that were disbursed during the COVID-19 pandemic, to improve control and oversight, both in the short term in the aftermath of a crisis and in the medium to long term. The paper brings together experience and insights from risk management, audit and anti-corruption functions within government. Its specific focus covers: 1) the response and recovery funds disbursed during the COVID-19 crisis; 2) controls and accountability challenges in emergency situations; and 3) lessons learned and recommendations going forward.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Ecuador, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Lithuania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Moldova, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sweden, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This study evaluates the Finnish Education Evaluation Centre (FINEEC), focusing on the scope, quality and usefulness of FINEEC’s activities and outputs. Using a variety of methods, including self-assessment, consultations and international workshops, the report identifies nine areas for improvement and underscores the necessity for strategic and operational enhancements to strengthen FINEEC’s contribution to policy making in Finland.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This paper investigates the interplay between voluntary and compliance carbon markets, with a focus on the environmental integrity implications, in particular mitigation of greenhouse gases. It explores different types of carbon credit markets and the different ways that these markets can, and could, interact. Furthermore, the paper examines how developments in voluntary and compliance carbon markets can impact the mitigation effectiveness of carbon credit markets, including on both the supply and demand sides. The analysis finds that while carbon credit markets could unlock mitigation ambition and action, they also have significant environmental integrity risks that merit government attention. The paper suggests some guiding principles for governments in identifying how to engage with different carbon markets, and recommends that they take strategic, focused and collaborative action. The paper also highlights potential policies that could enhance environmental integrity across carbon markets. In addition to domestic carbon markets, governments could monitor how international and self-regulatory carbon market frameworks evolve. Governments can also assess the role that carbon credit markets play in achieving their climate objectives, and identify opportunities to enhance their mitigation effectiveness.

The “OECD Review of Resourcing Schools to Address Educational Disadvantage in Ireland” provides an independent analysis meant to support Irish authorities in identifying ways to strengthen the resources and supports provided to students at risk of educational disadvantage in both DEIS and non-DEIS schools. The report serves three purposes: i) to provide insights and advice to Irish education authorities; ii) to help other countries understand the Irish approach to equitable education; and iii) to provide input for comparative analyses of the OECD Education for Inclusive Societies project. The scope for the analysis in this report covers primary and post-primary education. The focus areas of the review in Ireland are: i) governance, ii) resourcing; iii) capacity building; iv) school-level interventions and v) monitoring and evaluation. This report will be of interest in Ireland and other countries looking to improve the equity of students at risk of educational disadvantage in their education systems.

Faced with multiple priorities, including the imperative of accelerating the global green transition, development co-operation providers are at risk of losing sight of a silent, yet devastating crisis that has been unfolding even before the COVID-19 pandemic: the alarming increase of poverty and inequalities in low and middle-income countries. And yet, not only are ending poverty and reducing inequalities at the core of their mandates, both are also essential to meeting their broader ambitions in terms of sustainable development worldwide. What opportunities – and risks – is the climate priority posing for the fight against poverty and inequality? Can just, green transitions reinvigorate development agendas? How can international development co-operation policy and finance help? Bringing together the latest evidence, data and insights from governments, academia, international organisations and civil society, the OECD Development Co-operation Report 2024 provides policy makers with concrete ways of delivering on their commitments to improve the lives of billions while fostering green, just transitions around the world.

OECD Contributions to the 2030 Agenda and beyond: Shaping a sustainable future for all provides a roadmap, based on OECD knowledge, data, tools and best practices, for national and international action to prepare for future challenges and opportunities. It examines the critical role of robust governance in protecting our planet and ensuring a prosperous future for all. The report outlines five key priorities for achieving a sustainable and equitable future, including effective institutions, effective policies, innovative solutions, harnessing the power of science and technology, and navigating the complexities of financing sustainable development. It shares practical insights and explores strategies for empowering youth and future generations as key stakeholders in building a resilient world. The report provides a comprehensive resource for national and international policymakers seeking to translate the Sustainable Development Goals into concrete action.

This toolkit offers practical advice to development co-operation and humanitarian assistance providers adhering to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions to strengthen local ownership and leadership, and support civil society in partner countries as independent development and humanitarian actors – particularly through more equitable partnerships between and within civil society organisations (CSOs). It is a companion piece to the 2023 OECD toolkit of the same series, Funding civil society in partner countries: Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance.

Weak productivity in Egypt is rooted in deep-seated structural causes that impede market competition and prevent a more efficient resource allocation. This implies a number of challenges for economic policy to meet the objectives for long-term sustainable growth as set out in the National Structural Reform Programme, but the government is determined to tackle the issues, and is committed to increase the role of the private sector. Market mechanisms such as business entry and exit, and growth of the most efficient firms, appear to be weaker than in many similar emerging markets. Recent reforms have started to tackle heavy regulatory burdens and barriers that hinder market entry and encourage informality and should be pursued, while the judiciary system still requires improvement. Competition from abroad, and the attraction of foreign direct investment are hampered by trade barriers, implying that Egypt does not fully benefit from global value-chains and spillovers of technology and knowledge that would help lift productivity. The way state-owned companies are operating across a several sectors prevents private businesses from competing on a level playing field, although the government has recently started to take steps to level the playing field for all firms. Moreover, many businesses still face difficulties in accessing finance, as banks overwhelmingly prefer to lend to the government. Enhancing access to finance and improving digitalisation would contribute to a more competitive environment, lifting business sector growth.

Safety is a core dimension of health care quality. Measurement of patient safety culture in OECD countries has been increasingly conducted as part of efforts to monitor patient safety and to contribute to health system performance assessment. Building on four years of work, a second OECD data collection on patient safety culture was conducted in 2022-2023, with the support of the members of OECD Expert Group on Patient Safety Culture. Data from almost 650,000 health care workers, from over 3,000 different sites/hospitals, across 14 countries was added in this round of data collection. This report documents the state-of-the-art of patient safety measurement using the Hospital Survey of Patient Safety Culture (HSPSC) and is the first report to document international comparisions using the HSPSC v2, which has been recently adopted by ten countries who submitted data. Despite many commonalities between countries in the implementation of PSC measurements, there remains differences in the scope of implementation and survey response rates. Moreover, survey findings show general deficits in staff perceptions of safe staffing and workpace levels and response to errors among hospital workers, areas that could be targeted for policy action to improve patient safety.

What factors influence satisfaction with social protection? This report investigates differences in perceptions of social protection across countries, with a focus on France, using novel data from the OECD’s Risks that Matter Survey. Compared to respondents in Germany and the United Kingdom, French respondents are systematically the least satisfied with social protection in their country, even as France performs well on many social programme outcome indicators. This report explores a range of different factors influencing perceptions of social protection, including individual risk perceptions; the shape, size and cost of social programmes; frictions in application and service delivery in social programmes; and socio-economic and cultural factors.

While Norway is a leader in digital government amongst OECD countries − ranking 4th overall in the 2023 OECD Digital Government Index − there is scope to improve the efficiency, efficacy, and innovation of Norway’s public sector through digitalisation. This report reviews Norway's digitalisation efforts since its 2017 OECD Digital Government Review and provides recommendations to help the government develop a new strategy for digital transformation. It looks at eight areas ranging from digital governance and digital government investments to artificial intelligence, digital talent and service design and delivery.

This paper studies the differences between the organisation of budget management in selected government administrations in the Western Balkans and the Republic of Moldova and good practice across the European Union (EU). It observes that the ministry of finance (MoF) in these administrations typically engages in direct budget negotiations with a large number of budget organisations. This practice is in stark contrast with the budgeting approach observed in the EU, where the MoF only deals directly with government ministries and a limited number of constitutional bodies. The paper highlights the adverse consequences for the strategic role of the MoF for fiscal policy, the accountability of line ministries for budgeting and service delivery in their sector and the introduction of modern public financial management instruments such as medium-term budgeting and performance-based budgeting. This paper recommends that governments reduce the number of first-level budget organisations and give line ministries more responsibility for budget management in their sector. At the same time, the paper recommends strengthening line ministries’ accountability for budget management towards the parliament.

This policy paper aims to strengthen the capacities of law enforcement authorities in Asia and the Pacific to combat corruption and fraud during emergencies. It builds on lessons learnt from recent emergencies, such as the COVID-19 pandemic, to improve the preparedness of law enforcement authorities for future health, environmental or economic crises. The paper takes stock of the challenges law enforcement practitioners face in detecting, investigating and prosecuting corruption and fraud during emergencies, and highlights good practices and provides practical guidance for law enforcement.