OECD Guidelines

ATTENTION: The OECD Guidelines have been updated in June 2023. The website will be adapted in this regard before January 2024. Please see our news item of 8 June 2023 for the new OECD Guidelines.

OECD Guidelines
Image: OECD

Use the following link to view the official publication of the OECD Guidelines for MNEs

Interested to know why the OECD Guidelines are important for the Netherlands?

The OECD Guidelines are important for the Netherlands, because they stipulate the Dutch government's expectations on how international Dutch companies should act according to Responsible Business Conduct Matters.

The OECD Guidelines for Multinational Enterprises are the most comprehensive set of government-backed recommendations on responsible business conduct in existence today. The governments adhering to the Guidelines aim to encourage and maximise the positive impact MNEs can make to sustainable development and enduring social progress.

The Guidelines are important recommendations addressed by governments to multinational enterprises operating in or from adhering countries. They provide voluntary principles and standards for responsible business conduct in areas such as employment and industrial relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation.

Part I of the OECD Guidelines

Part I of the OECD Guidelines contains the 11 chapters of the guidelines. Through each chapter mentioned below you can find relevant information regarding each chapter. These points of attention can also be reached from the navigation under OESO Guidelines.

Part II of the OECD Guidelines

Part II of the OECD Guidelines contains:

  • the Amendment of the Decision of the Council on the OECD Guidelines for Multinational Enterprises;
  • the Procedural Guidance;
  • the Commentary on the Implementation Procedures of the OECD Guidelines for Multinational Enterprises. 

Please see the OECD Guidelines for the details. 


All countries adhering to the OECD Guidelines, have established a National Contact Point (NCP). All the information regarding the Netherlands National Contact Point you can find under NCP.

Due Diligence

The objective of the OECD Due Diligence Guidance for Responsible Business Conduct is to provide practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises.
The Due Diligence Guidance and the Due Diligence Guidances per sector you can find here.

You can also joint the OECD e-learning Academy on Responsible Business Conduct. The OECD e-learning Academy on Responsible Business Conduct (RBC) provides learners with a unique opportunity to advance their knowledge on responsible business conduct and OECD risk-based due diligence.