Instruments for the Implementation of the OECD Guidelines

OECD Due Diligence Guidance on Responsible Business Conduct

The Guidance contains practical recommendations for companies to conduct due diligence along their value chains relating to the topics dealt with in the OECD Guidelines for Multinational Enterprises (e.g. human rights, work conditions, environment, combatting corruption). The six steps of the process proposed to conduct due diligence are explained among other things with helpful questions and answers for practitioners. The Guidance is intended for companies with risks in their value chains no matter their sector or size. It is also meant for the implementation of the UN Guiding Principles for Business and Human Rights (cf. flyer (PDF, 2 MB, 09.08.2019)).

OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

This guidance is aimed at enterprises in the raw materials industry that operate in conflict-affected and high-risk areas. It helps these enterprises to exercise their due diligence for the supply chain and identify risks in order to prevent their activities from indirectly supporting conflicts or contributing to human rights abuses. The guidance contains two supplements on the specific challenges involved in mining and trading in tin, tantalum, tungsten and gold.

OECD Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractive Sector

This guidance helps mining, oil and gas enterprises take stakeholder interests into account (e.g. local communities, employees, artisanal miners) within the framework of their corporate due diligence. Its aim is for enterprises to contribute to social and economic development by developing a strategy that involves stakeholders (especially those most affected) in their planning and business activities. The guidance provides practical advice on identifying and dealing with risks to avoid adversely affecting stakeholders.

OECD-FAO Guidance for Responsible Agricultural Supply Chains

The guidance published by the OECD in conjunction with the Food and Agriculture Organization of the United Nations is aimed at enterprises that operate along the international supply chain for agricultural products. It contains recommendations for a corporate policy that takes into account the international standards relevant to a responsible agricultural supply chain. The guidance also includes advice on developing a risk-based due diligence process to reduce the greatest risks and to involve the local communities.

OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector

This guidance contains recommendations for enterprises in the garment and footwear sector on implementing due diligence in terms of their activities and individual supply chains. It contains guidance on devising a responsible corporate policy, developing a risk-based due diligence process and associated communication measures, and access to remediation if the enterprise’s activities have negative consequences. With a self-test, a company or a sustainability initiative can check whether the recommendations of the guide are being implemented.

Tools for responsible business conduct in the finance sector

The report on Due Diligence for Responsible Corporate Lending and Securities Underwriting provides a common practical global framework for financial institutions for identifying, addressing and reporting on environmental and social risks associated with their clients. The report Responsible Business Conduct for Institutional Investors outlines the key considerations for institutional investors to consider when carrying out due diligence. The aim is to identify and avoid as far as possible any risks, particularly with regard to human rights, working conditions and the environment. The paper on Responsible Business Conduct Due Diligence for Project and Asset Finance Transactions provides a common framework for financial institutions – and particularly development finance institutions – on how to carry out due diligence to identify, respond to, and publicly communicate on environmental and social risks associated with projects and assets they finance.

The OECD e-learning Academy on Responsible Business Conduct is at no cost and provides a unique opportunity to advance the knowledge on risk-based due diligence.

Links to the OECD guidances: http://mneguidelines.oecd.org/sectors/

Links to sector specific CSR instruments

Last modification 07.06.2023

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