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）

GOVERNANCE OF STATE-OWNED ENTERPRISES IN THE MENA REGION:Synthesis and Cross-cutting Findings of SOE Governance Reviews of Six CountriesPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizediiiiAbbreviations and Acronyms ...........................................................................................................................................................................Acknowledgements ...............................................................................................................................................................................................I. Executive Summary and Recommendations ............................................................................................................................II. Introduction ...................................................................................................................................................................................................III. The SOE Landscape .................................................................................................................................................................................IV. The Legal and Regulatory Framework for Corporate Governance in SOEs ..........................................................V. State Ownership Arrangements .......................................................................................................................................................VI. Performance Management Frameworks ....................................................................................................................................VII. Board Structures and Functioning ..................................................................................................................................................VIII. Financial Reporting, Accountability, Control and Transparency ..................................................................................IX. Procurement Policies and Practices ..............................................................................................................................................X. SOE Policies and Practices related to Climate Change Actions and Reporting .................................................Annex 1: Methodological Framework and Approach .......................................................................................................................Image References ................................................................................................................................................................................................... BoxesBox 1: Advantages and Disadvantages of State-Owned Holding Companies ..................................................................Box 2: Current Frameworks and Standards for Climate-Related Reporting ...................................................