This report is part of a World Bank review of state-owned enterprise (SOE) governance practices in the Middle East and North Africa (MENA) region. The focus on governance is motivated by research pointing to good governance as an important precondition for successful and sustainable SOE reform. This report summarizes findings of six SOE governance reviews of Djibouti, Egypt, Jordan, Morocco, Oman, and Tunisia, while also drawing on other regional studies. The six country reports, as well as this cross-cutting report, concentrate on the core dimensions of corporate governance of SOEs as identified in the Organization for Economic Co-operation and Development (OECD) Guidelines for Corporate Governance of SOEs, and the World Bank's Integrated SOE Framework (iSOEF). These include: (i) the legal and regulatory framework for corporate governance
(ii) state ownership arrangements
(iii) performance management frameworks
(iv) Board structures and functioning
(v) financial reporting, accountability, control, and transparency
(vi) procurement policies and practices
and (vii) climate change reporting practices. The report also provides an overview of the SOE landscape in terms of the size, composition, employment, subsidies, and financial risks of the SOE sectors.