ABSTRACT
The Organisation for Economic Co-operation and Development (OECD) promotes policies that contribute to economic growth and development. The OECD requires each member state to appoint a National Contact Point (NCP) to promote the Guidelines. The NCP also addresses issues that may arise from the Guidelines, by assessing the problem and assisting the parties to reach an agreement through mediation. The OECD Guidelines for Multinational Enterprises, part of the OECD Declaration on International Investment and Multinational Enterprises, 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 among the most comprehensive of CR tools, addressing a range of issues unparalleled in any single CR instrument. The Guidelines address science, technology and taxation—issues that are not common denominators among CR tools.
