Concepts and Principles

The OECD Guidelines are recommendations addressed by governments to multinational entreprises.

They are not legally binding.

General Policies

In accordance with the OECD Guidelines, entreprises must take fully into account established policies in the countries in which they operate and consider the views and concerns of other stakeholders.

They contribute to economic, social and environmental progress with a view to achieving sustainable development.

They also encourage their business relationship to apply the OECD Guidelines.




Entreprises should ensure that timely and accurate information is disclosed on all matters regarding aspects of their business, structure, financial condition, results, ownership and system of government business.

Human Rights

States have a the duty to protect human rights. In the context of internationally recognized human rights, international human rights commitments undertaken by the countries in which they operate and relevant national laws and regulations, companies should:

  • Respect human rights,
  • Avoid causing or contributing to adverse human rights impacts,
  • Develop a policy commitment to respect human rights,
  • Carry out human rights due diligence.

Employment and Industrial Relations

In accordance with the framework of applicable laws and regulations and applicable labor and employment practices and applicable international labor standards, enterprises should:

  • Respect freedom of association, negotiation / trade union rights.
  • Contribute to the abolition of all forms of forced labor and child labor.
  • Contribute to the elimination of all forms of discrimination.


Enterprises should, within the framework of laws, regulations and administrative practices of 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, public health and safety, and in general, conduct their activities in a way that contributes to the broader goal of sustainable development.

Combatting Bribery, Bribe Sollicitation and Extorsion

Entreprises should not, directly or indirectly, offer, promise, give or require improper payments or other undue benefits in order to obtain or retain a market or other improper advantage.

Enterprises should also resist the solicitation soliciting of bribes and other forms of extortion.

Consumer Interests

In their dealings with consumers, entreprises should adhere to fair practices in the conduct of their business, marketing and advertising activities and take all reasonable steps to ensure the quality and reliability of the goods or services they provide.

Science and Technology

Within the limits imposed by economic and competitive and intellectual property requirements, entreprises should disseminate in the countries where they operate results of their research and development activities.

They should establish links with local universities and research institutes, and promote the transfer of knowledge and technology.


Companies should respect the rules of fair competition.


It is important for entreprises to contribute to the public finances of host countries by paying the taxes they owe on a timely basis. In particular, entreprises should comply of the tax laws and regulations of the countries in which they operate.

Entreprises should consider tax governance and fiscal discipline as important elements of their control mechanisms and their broader risk management systems.

The OECD Guidelines are recommendations that governments address to businesses, whether national or multinational entreprises, operating in or from adhering countries to the OECD Declaration on International Investment and Multinational Enterprises.

They set out principles to promote responsible business conduct in a global environment, in accordance with applicable laws and internationally recognized standards.

The OECD Guidelines are the oldest intergovernmental standard defining principles of corporate social responsibility:

their first version dates from 1976.
Several updates of these principles allowed a gradual adaptation of these principles to the international investment landscape.

The purpose of these amendments was to ensure that the OECD Guidelines continue to play their role as a leading international instrument in promoting responsible business conduct.