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Responsible business conduct standard

OECD Guidelines for Multinational Enterprises (OECD Guidelines) set the standard for responsible business conduct (RBC). They were published by the Organization for Economic Cooperation and Development (OECD) in 1976, after which they were updated several times. The most current version is from 2011, when a chapter on human rights was added and the scope of the OECD Guidelines was expanded by including term of business relations, also in the supply chain, and the concept of due diligence was introduced.

What do the OECD Guidelines concern?

These are recommendations regarding the standards of responsible business conduct. The recommendations are addressed to multinational enterprises that conduct their operations or are based in the countries adhering to the OECD Guidelines. The recommendations contained in the OECD Guidelines are consistent with legal provisions and international standards in the field of RBC.

Multinational enterprise

According to the OECD Guidelines, such enterprises operate in all sectors of the economy and usually they comprise companies or other entities established in more than one country and so linked that they may coordinate their operations in various ways. While one or more of these entities may be able to exercise a significant influence over the activities of others, their degree of autonomy within the enterprise may vary widely from one multinational enterprise to another.

They can be private, state or mixed property. The OECD Guidelines are addressed to all the entities within the multinational enterprise (parent companies and / or local entities). According to the actual distribution of responsibilities among them, the different entities are expected to cooperate and to assist to facilitate observance of the OECD Guidelines.

The OECD Guidelines chapters:

I. Concepts and Principles
Obeying domestic laws is the first obligation of enterprises. The OECD Guidelines are not a substitute for nor should they be considered to override domestic law and regulation. They present good practices for all companies.

II. General Policies
This chapters contains specific recommendations to enterprises. As such it is important for setting the tone and establishing common fundamental principles for the specific recommendations in subsequent chapters.

III. Disclosure
Enterprises should act transparently and provide clear and comprehensive information on their activities. As a result, various stakeholder groups will be able to better understand their activities and their relationship with society and the environment.
Chapter III of the OECD Guidelines concerns disclosure of information in two areas:

1. Information about the company, including its financial situation, performance, ownership and governance of the company.
2. Information in areas where reporting standards are still evolving such as, for example, social, environmental and risk issues.

IV. Human Rights
Enterprises, regardless of their size, sector of activity, operational context, ownership and organizational structure, or place of operation should respect human rights. This chapter refers to the UN "Protect, Respect, Remedy" Framework and the UN Guiding Principles on Business and Human Rights adopted in 2011.

V. Employment and Industrial Relations
Within the framework of applicable law, regulations and prevailing labour relations and employment practices and applicable international labour standards enterprises should respect the right to establish or join trade unions, contribute to the abolition and elimination of child labour and forced labour, and be guided by the principle of equal opportunities and equal treatment. The terminology used in this chapter is in line with the terminology of the International Labor Organization documents.

VI. Environment
Enterprises should take into consideration the needs surrounding environmental protection, health, and public safety, as well as act in a manner contributing to the achievement of the broader aim of sustainable development.

VII. Combating Bribery, Bribe Solicitation and Extortion
Enterprises should not, neither directly nor indirectly, offer, promise, reward, or demand bribes and other undue benefits in the aims of attaining unfair trade advantages and other unfair benefits. Enterprises should also not accept nor extort bribes.

VIII. Consumer Interests
Within the range of contacts with consumers, enterprises should behave according to practices of fair trade, marketing, and advertising, and should undertake all rational steps towards ensuring quality and reliability of their offered products and services.

IX. Science and Technology
Enterprises should undertake all possible efforts to ensure their activities are accordant in the range of science and technology with the policies of the countries in which they operate, and where possible should develop co-operation with local R&D institutions.

X. Competition
Enterprises should conduct their activities in a manner accordant with regulations stipulated by competition laws and defer from breaking the rules of competitiveness.

XI. Taxation
Enterprises should pay their tax dues in a timely fashion, in accordance with obligatory taxation regulations in the country where they operate. Enterprises should provide authorities with information allowing for proper tax assessments and avoid transferring gains/losses outside their

The OECD Guidelines for Multinational Enterprises are available below in English, Polish and Russian, for other language version please visit the OECD website.

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