The OECD Guidelines for Multinational Enterprises are recommendations addressed by Governments to multinational enterprises operating in or from adhering countries. The Guidelines were first adopted in 1976 and have been reviewed 5 times that became a leading international tool to promote responsible business conduct.

The Guidelines provide guidance in areas such as: labour rights, human rights, environment, information disclosure, combating bribery, consumer interests, competition, taxation, and intellectual property rights. 

The Governments adhering to the Guidelines aim to encourage positive impact MNEs and social progress to ensure sustainable development.

The Guidelines is not legally binding. However, the adhering countries give political commitment to observe and promote the Guidelines’ principles. 

Here you can access the whole text of the Guidelines.