The OECD Guidelines for Multinational Enterprises ("Guidelines") are recommendations on responsible business conduct that governments address to multinational enterprises. They are the only multilaterally agreed code of responsible business conduct that governments have committed to promoting. The Guidelines cover a wide range of topics, have a broad reach both in terms of subject matter and geographical scope, and feature a unique implementation mechanism. Since their adoption in 1976, the Guidelines have undergone periodic revisions and updates to ensure their ongoing relevance.
The Guidelines consist of two main parts. The first part focuses on providing voluntary principles and standards for responsible business conduct, primarily targeted at enterprises. These principles cover diverse areas such as disclosing information about corporate activities, respecting human rights, managing labor relations and employment practices, protecting the environment, combatting bribery, promoting consumer interests, aligning with host countries' science and technology policies, complying with competition laws, and adhering to taxation requirements. Each topic is addressed in a specific chapter, including:
- Chapter 1: Concepts and Principles
- Chapter 2: General Policies
- Chapter 3: Disclosure
- Chapter 4: Human Rights
- Chapter 5: Employment and Industrial Relations
- Chapter 6: Environment
- Chapter 7: Combating Bribery, and Other Forms of Corruption
- Chapter 8: Consumer Interests
- Chapter 9: Science, Technology and Innovation
- Chapter 10: Competition
- Chapter 11: Taxation
The second part of the Guidelines includes the Amendment of the Decision of the Council on the OECD Guidelines for Multinational Enterprises, the Procedural Guidance, and the Commentary on the Implementation Procedures of the OECD Guidelines for Multinational Enterprises. These components are directed at adhering states and they provide guidance on the implementation of the Guidelines.