This document was prepared by the OECD Secretariat andWikiRate using qualitative and quantitative research methods, to analyse publicly accessible information including annual reports, policies, public audit reports, website content and supplier engagement documents to assess disclosure for 2014...

This report provides an overview for a series of assessments on Colombian gold supply chains. It develops an initial approach and analysis for how risks outlined in Annex II of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas...

On-going multi-stakeholder discussions have raised important questions on the perceived imbalance of how due diligence costs and benefits are distributed along the supply chain. This position paper was drafted in response to stakeholder calls that the OECD examine this topic with the objective...

This report provides a baseline understanding of RBC due diligence practices in Ukraine’s energy companies. It focuses on what is happening in practice among key energy companies engaged in hydrocarbons, electricity and utilities, among other sub-sectors, and further outlines key elements...

We provide a framework for the analysis of term structures of credit spreads on corporate bonds in the presence of informational asymmetries. While bond investors observe default incidents, we suppose that they have incomplete information on the firm's assets and/or the threshold asset level at...