The OECD Guidelines for Multinational Enterprises

The OECD Guidelines for Multinational Enterprises (hereinafter referred to as the Guidelines), part of the OECD Declaration on International Investment and Multinational Enterprises (OECD 2000), feature recommendations from governments to

companies. Unique among corporate responsibility (CR) tools in its comprehensive nature, the set of Guidelines addresses all aspects of corporate behaviour, from taxation and competition to consumer interests and science and technology. The Guidelines are voluntary and non-binding.