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Reports


  • 23-August-2022

    English

    Responsible business conduct in the financial sector

    Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. Although the Guidelines’ due diligence recommendations can help financial institutions, the inherent complexities in the sector create challenges. This paper highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

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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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  • 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.
  • 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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  • 17-November-2021

    Spanish, PDF, 4,709kb

    Flujos de oro desde Venezuela - Apoyo a la diligencia debida en la producción y comercio de oro

    Este nuevo informe de la OCDE examina los riesgos de corrupción, financiamiento de conflictos y lavado de dinero vinculados a los flujos de oro de Venezuela.

  • 1-November-2021

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 29-October-2021

    English

    Foreign Direct Investment Statistics: Data, Analysis and Forecasts

    Latest statistics for global foreign direct investment (FDI) flows and international mergers and acquisitions (M&A). Analysis, trends and forecasts from the OECD using FDI statistics collected in accordance with latest international guidelines.

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  • 5-October-2021

    English

    Annual reports on the OECD Guidelines for Multinational Enterprises

    The annual reports on the OECD Guidelines for Multinational Enterprises provide an account of the actions the adhering governments have taken over the previous 12 months to enhance the contribution of the guidelines to the improved functioning of the global economy.

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  • 23-September-2021

    English

    OECD Responsible Business Conduct Policy Reviews: Mexico

    The OECD Responsible Business Conduct Policy Review of Mexico seeks to foster the role of the Government in promoting business practices that maximise the contribution of enterprises to sustainable development, and prevent and mitigate the adverse impacts that their activities, supply chains and/or business relationships may cause or contribute to on people, the planet, and society.

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  • 16-September-2021

    Spanish

    Estudios de la OCDE sobre Políticas Públicas de Conducta Empresarial Responsable: México

    El Estudio sobre políticas públicas de conducta empresarial responsable de México busca fomentar el papel del Gobierno de México en la promoción de prácticas empresariales que maximizan la contribución de las empresas al desarrollo sostenible y que previenen y mitigan los impactos adversos de sus actividades, cadenas de suministro o relaciones comerciales.

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