The Guidelines are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 33 adhering governments and, although they are not binding, governments are committed to promoting their observance.

This book provides an account of what governments have been doing to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also provides a comparative analysis and comments by the business, labour and NGO communities on the complementarities and differences between the Guidelines and other global instruments for corporate responsibility (eg. UN Global Compact, Global Reporting Initiative).