The OECD Guidelines recommend that companies use due diligence to identify, prevent and mitigate actual and potential adverse impacts as well as account for how these impacts are addressed. Due diligence is a flexible, risk-based process and not a specific formula for companies to follow. The Guidelines acknowledge that due diligence can be included within broader enterprise risk management systems, provided that it goes beyond simply identifying and managing material risks to the enterprise itself to include the risks of adverse impacts related to matters covered by the Guidelines.

The OECD has developed sectoral guidance that provides practical, clear explanations to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises.

The guidance documents are prepared in cooperation with key business representatives from each industry and are relevant for all types of companies operating in all countries and sectors of the economy.

Due Diligence Guidance for Responsible Business Conduct

Provides practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises by providing plain language explanations of its due diligence recommendations and associated provisions.


This due diligence guidance helps companies respect human rights and avoid contributing to conflict through their mineral purchasing decisions.

Extractive sector

This guidance for practitioners in the mining, oil and gas industries addresses the challenges raised when engaging with stakeholders.

Garment and footwear

This guidance supports a common understanding of due diligence and responsible supply chain management in the garment and footwear sector, which is one of the largest consumer goods sectors in the world.


The OECD and the UN FAO have developed guidance to help enterprises observe standards of responsible business conduct in the agricultural supply chain.

Financial sector

Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. 

Child labour

These Practical Actions aim to help companies identify and address the worst forms of child labour in their mineral supply chain.