The OECD Guidelines for Multinational Enterprises (MNE Guidelines) are a set of recommendations on Responsible Business Conduct, addressed by governments to enterprises operating in or from adhering countries (including 38 OECD members and 13 non-members representing all regions of the world). They provide principles and standards for RBC in a global context consistent with applicable laws and internationally recognised standards. The MNE Guidelines are multilaterally agreed and comprehensive code of RBC that governments have committed to promoting, and focus on all main areas involving business conduct, including human and labour rights, environmental protection, taxation, consumer interests, bribery, disclosure, and science and technology, among others.
They are closely aligned with the UN Guiding Principles on Business and Human Rights, and the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy. They establish that all companies have the responsibility to avoid and address adverse impacts with which they are involved, including in their supply chains, while making a positive contribution to the economic, environmental and social progress of the countries in which they operate.
The last update to the MNE Guidelines was carried out in 2023 and included consultations with a wide range of stakeholders and partners, including non-adhering G20 economies, BIAC, TUAC and OECD Watch. This 2023 update reflects a decade of experience since their last review in 2011 and responds to urgent social, environmental, and technological priorities facing societies and businesses.
Due Diligence Guidance for Responsible Business Conduct
OECD Due Diligence Guidance for Responsible Business Conduct (Guidance) provides practical support to businesses on implementing the MNE Guidelines by providing plain language explanations of its due diligence recommendations and associated provisions. The Guidance outlines steps that can help businesses avoid and address adverse social, environmental and governance-related impacts that may be associated with their operations, supply chains and/or business relationships. It also includes additional explanations, tips and illustrative examples on due diligence. Further to a cross-sectoral instrument, the OECD has developed sectoral guidance to provide tailored support in conducting due diligence in garment and footwear, agriculture, extractives, financial, and minerals sectors. The development of this Guidance involved a multi-stakeholder process with OECD and non-OECD countries and representatives from business, trade unions and civil society (including BIAC, TUAC and OECD Watch).
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