319-24 OECD Guidelines for Multinational Enterprises of Responsible Business Conduct, 2023

Summary

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are recommendations addressed by governments to multinational enterprises. They aim to encourage positive contributions enterprises can make to economic, environmental and social progress, and to minimise adverse impacts on matters covered by the Guidelines that may be associated with an enterprise’s operations, products and services. The Guidelines cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, disclosure, science and technology, competition, and taxation. The 2023 edition of the Guidelines provides updated recommendations for responsible business conduct across key areas, such as climate change, biodiversity, technology, business integrity and supply chain due diligence, as well as updated implementation procedures for the National Contact Points for Responsible Business Conduct.

Thumbnail image for The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are recommendations addressed by governments to multinational enterprises. They aim to encourage positive contributions enterprises can make to economic, environmental and social progress, and to minimise adverse impacts on matters covered by the Guidelines that may be associated with an enterprise’s operations, products and services. The Guidelines cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, disclosure, science and technology, competition, and taxation. The 2023 edition of the Guidelines provides updated recommendations for responsible business conduct across key areas, such as climate change, biodiversity, technology, business integrity and supply chain due diligence, as well as updated implementation procedures for the National Contact Points for Responsible Business Conduct.

Issuer

Organisation for Economic Co-operation and Development (OECD)

Year

2023

Region

International

Issuer (type)

Organisation for Economic Co-operation and Development (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Voluntary Use

Main industries targeted

Finance & Insurance
Administrative, Support, Waste Management
Professional, Scientific, & Technical Services
Manufacturing

Restrictiveness

Very High

Sustainable Development Goals (SDGs)

SDG 3: Good Health and Well-being
SDG 8: Decent Work and Economic Growth
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions
SDG 17: Partnerships for the Goals