OECD Responsible Business Outlook 2026

The inaugural edition of the OECD Responsible Business Outlook provides the first global assessment of how responsible business conduct is reflected in company practice and promoted through public policies. It examines companies’ uptake of environmental and social due diligence practices – meaning the processes by which companies identify, prevent, mitigate and remediate adverse impacts in their operations, supply chains and other business relationships. The report analyses publicly disclosed information of the 10 000 largest listed firms globally, covering different regions, sectors and firm sizes. It also reviews how governments are promoting responsible business conduct across the 52 countries adhering to the OECD Guidelines for Multinational Enterprises for Responsible Business Conduct, drawing on desk research and a survey of governments.