The OECD Guidelines for Multinational Enterprises provides recommendations to businesses in the areas of disclosure; human rights; employment and industrial relations; environment; combatting bribery, bribe solicitation and extortion; consumer interests; science and technology; competition; and taxation. The Guidelines include an expectation that businesses will undertake risk-based due diligence. The guidelines also consolidates social and environmental issues across all the steps of a project life cycle for government as well as businesses involved in financing and delivery of infrastructure.
