This is the second annual report by OECD WATCH, which reviews the performance of the National Contact Points for the OECD Guidelines (NCPs)2. It covers the period June 2003 – June 2004. The NGO reports indicate that some excellent promotional work is going on and that some NCPs have made outstanding efforts through innovative websites to highlight the work on the Guidelines. A few NCPs should also be commended for engaging in regular dialogue with all stakeholders about the ethical dilemmas that confront responsible companies in the globalised economy. Task forces, working groups or other advisory bodies tend to improve the work of the NCP. But these positive aspects are offset by the increasing use of procedural devices by some NCPs to disallow complaints