OECD Guidelines for Multinational Enterprises
OECD Guidelines for Multinational Enterprises : A set of voluntary guidelines in the form of recommendations for the behavior of multinational enterprises (MNEs), first adopted by the Member States of the Organisation for Economic Co-operation and Development (OECD) in 1976 and last revised in 2000. The guidelines are not intended to distinguish between MNEs and domestic enterprises. Rather, they are meant to reflect good practice for all. Provisions include: a range of general policies (contribute to economic, social and environmental progress in host countries, respect human rights, encourage local capacity building and human capital formation, support and uphold good corporate principles, etc.); disclosure of timely, regular, reliable and relevant information regarding enterprises
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