OECD report: flexibility and proportionality in corporate governance

The OECD has published a report titled Flexibility and Proportionality in Corporate Governance: see here. The report covers 39 jurisdictions and, in respect of seven areas - pre-emption rights; board composition, committees and qualifications; say on pay and remuneration disclosure; related party transactions; disclosure of periodic financial information; major shareholding disclosure; and takeovers - provides a descriptive account of the extent to which the governance frameworks permit flexibility and are proportionate (i.e., is something other than 'one size fits all' permitted and, if so, what determines this?). The results are based on the information received directly from jurisdictions through an online questionnaire.