This note, prepared by the OECD Centre for Responsible Business Conduct, reviews the challenges the COVID-19 crisis presents for business behaviour and outlines initial responses by governments and companies. It describes the rationale and method for adopting a responsible business conduct...

The Guidelines are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 33 adhering governments and, although they are not binding, governments are...

OECD countries believe that foreign direct investment (FDI) will play a critical role in the rise of standards of living among nations well into the 21st century. A crucial aspect will be whether FDI’s contribution to economic development will respond in a balanced and sustainable way to the...

The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions...

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could...

Corporate Social Responsibility (CSR) is business's contribution to sustainable development. Today, corporate behaviour must not only ensure returns to shareholders, wages to employees, and products and services to customers, it must also respond to societal and environmental concerns. Local...

This document is the peer review report of the National Contact Point (NCP) of Türkiye. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s...