OECD Guidelines for Multinational Enterprises are annex to the OECD Declaration on International Investment and Multinational Enterprises. They are recommendations providing principles and standards for responsible business conduct for multinational corporations operating in or from countries adhered to the Declaration. The Guidelines are legally non-binding. Originally the Declaration and the Guidelines were adopted by the OECD in 1976 and revised in 1979, 1982, 1984, 1991, 2000 and 2011.
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