世界银行-实益所有权登记：实施见解和新兴前沿（英）-2024-43页_4mb

The World Bank's Equitable Growth, Finance & Institutions Insight report analyzes the implementation of Beneficial Ownership Registers (BORs) in Nigeria, North Macedonia, Kenya, and the UK, providing key lessons for enhancing global transparency. The report highlights that a robust enabling environment—including high-level political commitment, civil society advocacy, and alignment with international standards like FATF recommendations—was essential for successful BOR implementation. Nigeria and the UK demonstrated effective use of standardized data formats like BODS for interoperability, while North Macedonia and Kenya focused on practical integration with public systems, such as procurement.

Major challenges include data accuracy, with verification issues prevalent in all cases, and low compliance rates despite legal frameworks, often due to weak enforcement mechanisms. Outcome measurement remains underdeveloped, as it's difficult to directly link BOR reforms to reductions in corruption or illicit financial flows. Financial sustainability varies, with North Macedonia establishing a self-sustaining model through user fees, whereas Nigeria relies on donor support.

Future directions emphasize refining outcome measures, improving data sharing with other registries, and fostering international collaboration. The report underscores the need for continued learning and partnerships to address evolving challenges in beneficial ownership transparency.