Organisation for Economic Co-operation and Development

This resource sets out elements of credible corporate climate transition plans, which aim to align with the temperature goal of the Paris Agreement.

Use this resource to:

• Obtain a comprehensive overview of existing transition finance approaches, identifying the main challenges and solutions.

This paper provides a common framework for financial institutions – and particularly development finance institutions – on how to carry out due diligence to identify, respond to, and publicly communicate on environmental and social risks associated with projects and assets they finance.

Use this resource to:

• Implement: Obtain practical recommendations to financial institutions on key aspects of the RBC due diligence process, including on stakeholder engagement, managing client’s confidentiality, providing for or contributing to the remediation process, etc.

This paper presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework.

Use this resource to:

• Better understand and navigate the selection of indicators in the ‘Social’ dimension of ESG. It can also help businesses align their metrics with those used in official statistics, thereby improving comparability across regions or sites in which a business operates.

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance.

Use this resource to:

• Governance: Evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

The overall objective of the Initiative is to advance human rights and positive outcomes for people through investor stewardship. The Initiative will primarily seek change through investors’ use of influence with a global framework for financial institutions to identify, respond to and publicly communicate on environmental and social risks associated with their clients.

Use this resource to:

• Implement: Cease, prevent or mitigate negative impacts and provide for or cooperate in remediation where appropriate

Guidance that 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.

Use this guidance to:

• Implement: Cease, prevent or mitigate negative impacts and provide for or cooperate in remediation where appropriate

Practice standards to support donors in the deployment of public resources through DFIs and private asset managers, in a way that maximises the positive contribution towards the SDGs. The Standards are harmonised in approach with the UNDP SDG Impact Standards suite, the IS-FSD constitute a framework, ensuring that collectively (with the SDG Impact Standards for PE Funds, Bond Issuers and Enterprises) they help to connect actors across the system using a common language and approach for integrating SDG impacts in the investment strategy and throughout the investment process and governance structures.

This resource calls upon organisations to:

• Strategy: Set impact objectives framed in terms of the SDGs and country priorities
• Governance: Set up processes and embed practices that are aligned with the SDG Impact Standards.
• Measure, assess and value: Understand whether all relevant information is being actioned to understand impact. The Standards outline how baselines, social/ ecological thresholds and other contextual information should be included in assessment of whether an underlying asset is contributing to the SDGs.
• Set targets and plan: under construction
• Implement: under construction
• Communicate: Disclose how impacts are managed and measured

Guidance that explains the application of the OECD Guidelines for Multinational Enterprises in the context of institutional investors. The report highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

Use this resource to:

• Strategy: under construction
• Governance: Embed responsible business conduct into policies and management systems.
• Identify: Understand the responsible business conduct expectations for institutional investors, including a discussion of key considerations when identifying negative impacts and risks.
• Measure, assess and value: Understand the key considerations for institutional investors in carrying out due diligence as recommended by the OECD Guidelines for Multinational Enterprises (OECD Guidelines). This helps institutional investors to prevent and address adverse impacts related to human and labour rights, the environment, and corruption caused by companies in their investment portfolios.
• Implement: Cease, prevent or mitigate negative impacts and provide for or cooperate in remediation where appropriate.

Database of the OECD’s publicly available statistics.

Use this resource to:

• Identify: Use the database to identify areas of need in relation to specific sustainability topics. Especially useful for organisations designing business models to meet the needs of a group of people or the natural environment.

One of the main (and government-backed) international instruments on Responsible Business Conduct (RBC) setting out principles and standards on RBC. Regulators reference them in regulation.

This resource calls upon organisations to:

• Strategy: Align strategy with the expectation to avoid and address negative impacts of their operations, while contributing to sustainable development in the countries where they operate.
• Governance: under construction

• Identify: Set objectives with reference to minimum safeguards on topics such as: human rights, labour relations, employment practices, public health and safety, bribery and extortion, science and technology and taxation.
• Measure, assess and value: under construction
• Implement: Embed due diligence across business operations and in the value chain in order to identify, assess, mitigate, cease and prevent adverse impacts on people
• Communicate: under construction