The OECD Guidelines for Multinational Enterprises were adopted in 1976 and revised by the OECD Council at ministerial level on 27 June 2000: www.oecd.org/daf/investment/guidelines.
The OECD Guidelines for Multinational Enterprises constitute recommendations addressed by OECD Member States to multinational enterprises operating in or from adhering countries. They also concern de facto all the enterprises of the OECD in their international activities. They are one of the pillars of the OECD Declaration on International Investment and Multinational Enterprises, adopted by OECD Member States in 1976. They are equipped with a procedure to file complaints for non-respect at the National Contact Points.
The recommendations in the OECD Guidelines cover a very large part of the activity range of multinational enterprises: human rights, publication of information, employment and professional relations, environment, science and technology, competition, fiscal systems, the fight against corruption, and consumer protection.
The OECD Guidelines are divided in three parts: the first part constitutes the Guidelines themselves, the second part is about the implementation procedures and the third part assembles commentaries on the Guidelines and the implementation procedures.
Currently, the OECD Guidelines are in a process of revision, with discussions focusing on supply chains, human rights and environment and climate change.