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The OECD guidelines set out how governments expect companies to behave. They offer a basic outline for corporate codes of conduct on how to deal with socially relevant issues. The guidelines were drawn up by the 34 OECD member states in cooperation with international business organisations, trade unions and civil society organisations. As a result, the business community is subjected to the same rules across the board, preventing distortion of competition and ensuring a level playing field. 10 non-OECD countries subscribe to the guidelines.
The OECD guidelines are based on:
The guidelines are set out in 11 chapters: