Corporate Governance / Publications

Responsible Business conduct for institutional investors: Key considerations for due diligence under the OECD Guidelines for Multinational Enterprises

OECD

This OECD* paper seeks to set out the key actions needed to conduct a process of due diligence, identifying the financial and reputational responsibilities and risks that investors should bear in mind, enabling them to deal with negative shocks.

Similarly, it concludes that, with a sound due diligence process, investments may contribute to reaching sustainable development goals.

 

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* OECD (2017), Responsible business conduct for institutional investors: Key considerations for due diligence under the OECD Guidelines for Multinational Enterprises