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OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023)

These Guidelines comprise a set of recommendations, addressed by OECD governments to multinational enterprises, consistent with applicable laws and internationally recognised standards. These recommendations are grouped in the following sections: IV) Human rights, V) Employment and industrial relations, VI) Environment, VII) Combating bribery, bribe solicitation and extortion, VIII) Consumer interests, IX) Science and technology, X) Competition, and XI) Taxation.