The OECD Guidelines for Multinational Enterprises are recommendations addressed by governments to multinational enterprises that cover a broad range of corporate activities. This fact sheet, the second in a series of four, outlines the relevant content of the OECD Guidelines for the SRI community. Each of the ten chapters that make up the Guidelines can be linked to key CSR indicators. Drawing upon the standards included in the Guidelines, a series of key questions is presented that SRI agencies can use to guide information gathering to develop a profile of a company’s practices. Using the OECD Guidelines as a basis for developing indicators ensures a broad coverage of commonly accepted standards and principles that companies should comply with in order to operate in a responsible manner.