世界银行-中东和北非地区国有企业治理：六国国有企业治理综述的综合与交叉研究（英）.pdf

GOVERNANCEOFSTATE-OWNEDENTERPRISESINTHEMENAREGION:SynthesisandCross-cuttingFindingsofSOEGovernanceReviewsofSixCountriesPublicDisclosureAuthorizedPublicDisclosureAuthorizedPublicDisclosureAuthorizedPublicDisclosureAuthorizediiiiAbbreviationsandAcronyms.....\\....Acknowledgements\\.....I.ExecutiveSummaryandRecommendations\....II.Introduction\..\.III.TheSOELandscape\...IV.TheLegalandRegulatoryFrameworkforCorporateGovernanceinSOEs....V.StateOwnershipArrangements\\.VI.PerformanceManagementFrameworks\VII.BoardStructuresandFunctioning\..VIII.FinancialReporting,Accountability,ControlandTransparency\....IX.ProcurementPoliciesandPractices...\.X.SOEPoliciesandPracticesrelatedtoClimateChangeActionsandReporting.Annex1:MethodologicalFrameworkandApproach\.....ImageReferences\\...BoxesBox1:AdvantagesandDisadvantagesofState-OwnedHoldingCompaniesBox2:CurrentFrameworksandStandardsforClimate-RelatedReporting.....Box3:OECDGuidelinesonCorporateGovernanceofSOEs\.FiguresFigure1:NumberofDomesticSOEsbySectorType\.....Figure2:DomesticSOEs:UnconsolidatedRevenuesbySector\.....Figure3:IndirectSOEsbyRegion(%)\\.Figure4:Directvs.IndirectOwnershipofSOEs\...Figure5:SOEShareholdinginMENA(%)\.....Figure6:Corporatizedvs.UncorporatizedSOEsinMENA\.....ivvi169192229323843454951244749161617171717CONTENTSiiiACRONYMSAMOCANGSPEBOSBSICCDSBCEOCPSDEASEBRDERSAPESGGDPGIMCGREsGRIIAASBICTIFACIFIIFRSIIRCIMFISAiSOEFAlexandriaMineralOilsCompanyNationalAgencyforStrategicManagementofStateParticipationandPerf\ormanceMonitoringofState-ownedEnterprises(Morocco)BusinessesoftheStateBusinessSectorInformationCenterClimateDisclosureStandardsBoardChiefExecutiveOfficerCountryPrivateSectorDiagnosticEgyptianAccountingStandardsEuropeanBankforReconstructionandDevelopmentEconomicReformandStructuralAdjustmentProgramEnvironmental,SocialandGovernanceGrossDomesticProductGovernmentInvestmentManagementCompany(Jordan)Government-relatedEntitiesGlobalReportingInitiativeInternationalAuditingandAssuranceStandardsBoardInformationandCommunicationTechnologiesInternationalFederationofAccountantsInternationalFinancialInstitutionInternationalFinancialRecordingStandardInternationalIntegratedReportingCouncilInternationalMonetaryFundInternationalStandardsonAuditingIntegratedState-OwnedEnterprisesFrameworkACRONYMMEANINGivivGOVERNANCEOFSTATE-OWNEDENTERPRISESINTHEMENAREGIONKPILLCMENAMOAMOFMOTMPBSNEPCONIBNSPOOECDOIAPBSPFMPPPPSORBCSASBSEPESMESOBSOESOHCSOPTCFDWBGKeyPerformanceIndicatorLimitedLiabilityCompanyMiddleEastandNorthernAfricaMilitary-ownedAuthoritiesMilitaryofFinanceMinistryofTransportationMinistryofPublicBusinessSectorNationalElectricPowerCompanyNationalInvestmentBankNationalServiceProjectsOrganizationOrganisationofEconomicCo-operationandDevelopmentOmanInvestmentAuthorityPublicBusinessSectorPublicFinancialManagementPublic-PrivatePartnershipPublicServiceObligationResponsibleBusinessConductSustainabilityAccountingStandardsBoardExecutiveSecretariatforPublicEnterprises(Djibouti)SmallandMediumEnterprisesState-OwnedBankState-OwnedEnterpr