Publication: Dividend Payments by State-Owned Enterprises Policies and Practices
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2024-06-25
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2025-10-10
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This report addresses the importance of dividend policies for jurisdictions with profitable or potentially profitable state-owned enterprises (SOEs), against the background of current challenges in public finances and increasing pressures on SOEs to contribute revenues to the public purse. It explores how, and subject to what criteria, state-owners decide how much profit to distribute versus retain for future investments in commercially oriented SOEs where the state is a major shareholder. The report further attempts to establish good practices for dividend policies, and offers guidance to support state ownership entities in setting such policies.
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“OECD; World Bank. 2024. Dividend Payments by State-Owned Enterprises Policies and Practices. © OECD and World Bank. http://hdl.handle.net/10986/43832 License: CC BY-NC 3.0 IGO.”
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