The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, known as the Guidelines, are the most comprehensive government-backed international instrument for promoting responsible business conduct (RBC). They provide non-binding principles and standards for responsible business conduct in a global context consistent with applicable laws and internationally recognised standards.
The Guidelines cover all major areas of business responsibility or ethics, including:
- due diligence in the supply chain
- disclosure
- human rights
- employment and industrial relations
- environment
- combating bribery and other forms of corruption
- consumer interests
- science, technology and innovation
- competition
- taxation
A copy of the Guidelines, including implementation procedures and associated commentary, is available in a range of languages.