OECD Guidelines for Multi-National Corporations

The Organization for Economic Co-operation and Development (OECD) guidelines for
Multinational Enterprises are the most comprehensive set of government-backed
recommendations on responsible business conduct in existence today. The
governments adhering to the guidelines aim to encourage and maximize the
positive impact MNEs can make to sustainable development and enduring social
progress. The OECD guidelines for multinational enterprises are recommendations
to enterprises made by the governments of OECD member countries. Their aim is
to ensure that MNEs operate in harmony with the policies of the countries where
they operate. These voluntary standards cover the full range of MNEs
operations. The guidelines cover the range of MNE activities. The guidelines
aim at good corporate practice and increasing MNEs social accountability. They
guide MNEs for designing general operational policies, formulating appropriate
information disclosure and systems for finance, taxation, employment and
environmental regulations.