OECD Guidelines Multi National Enterprises

Red LineText of policiesCommentsScore
Regulatory requirements
Ensure LegalityI. Concepts and Principles
2. Obeying domestic laws is the first obligation of enterprises.

II. General Policies
2. Respect the internationally recognised human rights of those affected by their activities.

VI. Environment
Enterprises should, within the framework of laws, regulations and administrative practices in the countries in which they operate, and in consideration of relevant international agreements, principles, objectives, and standards, take due account of the need to protect the environment (...):
Requires compliance with national laws and consideration for international regulationswell
No Corruption and Tax EvasionVII. Combating Bribery, Bribe Solicitation and Extortion
Enterprises should not, directly or indirectly, offer, promise, give, or demand a bribe or other undue advantage to obtain or retain business or other improper advantage. Enterprises should also resist the solicitation of bribes and extortion.

XI. Taxation
1. It is important that enterprises contribute to the public finances of host countries by making timely payment of their tax liabilities. In particular, enterprises should comply with both the letter and spirit of the tax laws and regulations of the countries in which they operate.
Guidelines require compliance with the letter and the spirit of the law and international conventionswell
Ensure ESIA for mills and plantationsVI. Environment
3. (...) Where these proposed activities may have significant environmental, health, or safety impacts, and where they are subject to a decision of a competent authority, prepare an appropriate environmental impact assessment.
The guidelines require an ESIA where there may be "significant impacts", but does not define this. partly
Social requirements
Ensure FPICthe Guidelines include:
• A new human rights chapter, which is consistent with the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework.

IV 40. (...) enterprises should respect the human rights of individuals belonging to specific groups or populations that require particular attention, where they may have adverse human rights impacts on them. In this connection, United Nations instruments have elaborated further on the rights of indigenous peoples;
There is no specific mention to the requirement of and FPIC process for all affected communities.not
Respect Human RightsII. General Policies
2. Respect the internationally recognised human rights of those affected by their activities.
5. Refrain from seeking or accepting exemptions not contemplated in the statutory or regulatory framework related to human rights, environmental, health, safety, labour, taxation, financial incentives, or other issues.

IV. Human Rights
States have the duty to protect human rights. Enterprises should, (...):
1. Respect human rights, which means they should avoid infringing on the human rights of others and should address adverse human rights impacts with which they are involved.
2. Within the context of their own activities, avoid causing or contributing to adverse human rights impacts and address such impacts when they occur.
3. Seek ways to prevent or mitigate adverse human rights impacts (...)
4. Have a policy commitment to respect human rights.
5. Carry out human rights due diligence as appropriate to their size, the nature and context of operations and the severity of the risks of adverse human rights impacts.
6. Provide for or co-operate through legitimate processes in the remediation of adverse human rights impacts where they identify that they have caused or contributed to these impacts.
44. Paragraph 4 recommends that enterprises express their commitment to respect human rights through a statement of policy

Policy requires respect internationally recognised human rights.well
Respect Indigenous rights and customary land use rightsthe Guidelines include:
• A new human rights chapter, which is consistent with the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework.

IV 40. (...) enterprises should respect the human rights of individuals belonging to specific groups or populations that require particular attention, where they may have adverse human rights impacts on them. In this connection, United Nations instruments have elaborated further on the rights of indigenous peoples;
Respect for affected communities is required, but there is no FPIC demandpartly
No forced resettlementthe Guidelines include:
• A new human rights chapter, which is consistent with the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework.

IV 40. (...) enterprises should respect the human rights of individuals belonging to specific groups or populations that require particular attention, where they may have adverse human rights impacts on them. In this connection, United Nations instruments have elaborated further on the rights of indigenous peoples;
Enhanced due diligence is required in the case of resettlements, but FPIC is not requiredpartly
Environmental Requirements
No forest degradation and deforestationVI. Environment
Enterprises should, within the framework of laws, regulations and administrative practices in the countries in which they operate, and in consideration of relevant international agreements, principles, objectives, and standards, take due account of the need to protect the environment (...)
not coverednot
Protect endangered speciesnot coverednot
No high-risk speciesnot coverednot
No firenot coverednot
Protect peatnot coverednot
No persistent pollutionnot coverednot
Corporate association / scope of the policy
Corporate association / scope of the policyGeneral Policies
10. Carry out risk-based due diligence, for example by incorporating it into their enterprise risk management systems, to identify, prevent and mitigate actual and potential adverse impacts as described in paragraphs 11 and 12, and account for how these impacts are addressed. The nature and extent of due diligence depend on the circumstances of a particular situation.
12. Seek to prevent or mitigate an adverse impact where they have not contributed to that impact, when the impact is nevertheless directly linked to their operations, products or services by a business relationship. This is not intended to shift responsibility from the entity causing an adverse impact to the enterprise with which it has a business relationship.
13. In addition to addressing adverse impacts in relation to matters covered by the Guidelines, encourage, where practicable, business partners, including suppliers and sub-contractors, to apply principles of responsible business conduct compatible with the Guidelines.
The guidelines also apply to business partners, which covers third parties, as well as parent, sister and daughter companieswell