50 ans des Lignes directrices de l’OCDE : contributions, limites et ce qui est nécessaire à l’avenir
Recommandations pour l’OCDE et les gouvernements membres concernant la mise en œuvre future des lignes directrices
Our work on disclosure
OECD Watch promotes transparency of corporate harm and stronger rules on disclosure of corporate impacts.
Through tracking and broadcasting civil society NCP complaints, we boost communities’ campaigns and help expose corporate harms. We also guide complainants in targeting business breach of the Guidelines’ disclosure standards, and encourage NCPs to promote greater transparency over NCP complaints.
We fought hard to extend the Guidelines’ disclosure expectations for harms related to human rights and environmental impacts. We continue to push for clearer guidance on transparency, especially in relation to due diligence.
We advocate stronger disclosure rules in connection with due diligence law and policy. We also encourage governments to foster coherence between due diligence duty laws and corporate disclosure laws.
What the OECD Guidelines say
The OECD Guidelines expect companies to provide timely, reliable, clear, complete and comparable information on their responsible business conduct. This includes information that is relevant to affected communities and other stakeholders, such as information about human rights and environmental impacts.
The Guidelines also encourage companies to follow international standards and emerging best practice on disclosure, including on climate and emissions.
Companies should:
- Disclose relevant information as part of their due diligence processes;
- Make information accessible to different stakeholders and take steps to overcome barriers such as language, technology or geographical access;
- Disclose information on social and environmental issues that may be financially material to investors; and
- Disclose information about their ownership, group and control structures and beneficial owners.
Get involved
Want to learn more about OECD Watch’s work on this issue? Get in touch with us to find out more about our advocacy and resources, or to discuss how the OECD Guidelines can support your work. Reach out directly.
How to use the Guidelines
The OECD Guidelines provide civil society with a framework for engaging companies, governments and other decision-makers on responsible business conduct. You can use the Guidelines to:
Help communities and other affected people understand the standards companies are expected to meet and the rights and protections they can demand.
Use the Guidelines to talk to companies about their impacts and demand that they prevent, address and remedy harm.
Use the Guidelines to advocate for strong laws, policies and corporate practices that protect people and the planet and hold companies accountable.
When a company falls below the standards in the Guidelines, you can bring a complaint to an NCP and seek accountability and remedy.
Ressources associées
Disclosure factsheet
Get a practical overview of what the OECD Guidelines say about disclosure. Available in:
English
Arabic
French
Spanish
Portuguese
Related NCP complaints
See complaints in which disclosure has been raised as an issue in NCP complaints by civil society.
See related complaints
Connected issues
Policy coherence
Why governments should align sustainable business policies with the OECD Guidelines to ensure companies act responsibly.
Actualités et publications associées
Short guide to the Guidelines for civil society
Understanding and using the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
