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Publications & Documents


  • 6-June-2022

    English

    OECD Due Diligence Policy Hub

    The Due Diligence Hub brings together the OECD's inputs and analysis on key policy developments relating to RBC due diligence. It sets out technical advice provided by the OECD to policy makers on how to align legal and other policy expectations with OECD due diligence standards.

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  • 6-June-2022

    English

    OECD Declaration and Decisions on International Investment and Multinational Enterprises

    This Declaration, first adopted in 1976, constitutes a policy commitment to improve the investment climate, encourage the positive contribution multinational enterprises can make to economic and social progress and minimise and resolve difficulties which may arise from their operations.

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  • 2-June-2022

    English, PDF, 135kb

    Contact details of National Contact Points for the OECD Guidelines for Multinational Enterprises

    This list contains up-to-date contact details for National Contact Points for all countries adhering to the OECD Guidelines for Multinational Enterprises.

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  • 25-May-2022

    English

    OECD-FAO Guidance for Responsible Agricultural Supply Chains

    As the demand for food increases, agriculture will continue to attract investment and new actors may be confronted with ethical dilemmas and find it difficult to implement responsible business conduct in their practices. In this context the OECD and the FAO are working together to develop due diligence guidance to help enterprises observe existing widely-supported standards for RBC along agricultural supply chains.

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  • 2-May-2022

    English

    2022 Forum on Responsible Mineral Supply Chains

    The 15th Forum on Responsible Mineral Supply Chains was hosted by the OECD as a virtual forum on 2-6 May 2022 and brought together representatives from government, business, and civil society.

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  • 30-March-2022

    English

    Responsible Supply Chains in the Garment and Footwear Sector

    Adopted in 2017, the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector establishes a common understanding of due diligence in the sector to help companies meet the due diligence expectations laid out in the OECD Guidelines for Multinational Enterprises.

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  • 23-February-2022

    English

    OECD Forum on Due Diligence in the Garment and Footwear Sector

    This annual event brings together over 600 representatives from government, business, trade unions and civil society to address emerging risks and to share learnings on implementing labour, human rights, environmental and integrity due diligence in global garment and footwear supply chains.

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  • 20-January-2022

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

    In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
  • 5-January-2022

    English

    FDI Regulatory Restrictiveness Index

    The FDI Regulatory Restrictiveness Index (FDI Index) measures statutory restrictions on foreign direct investment in 68 countries, including all OECD and G20 countries, and covers 22 sectors.

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  • 16-December-2021

    English, PDF, 7,082kb

    The role of OECD instruments on responsible business conduct in progressing environmental objectives

    This Paper presents an overview of the role of the OECD Guidelines for MNEs and OECD guidance on due diligence for Responsible Business Conduct in progressing environmental objectives. It reflects key priorities and responds to increasing expectations for business to address environment related impacts and risks on people and the planet.

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