
Key considerations for due diligence under the OECD Guidelines for Multinational Enterprises
Responsible Business Conduct for Institutional Investors is an OECD guidance report that helps institutional investors understand how to integrate responsible business conduct (RBC) into investment decisions and stewardship practices. It explains how investors can apply internationally recognized standards, such as the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights, to identify, assess, and address environmental, social, and governance (ESG) risks in their portfolios.
The report outlines expectations for investor due diligence, engagement, and monitoring across the investment lifecycle and illustrates how RBC practices can reduce risk and enhance sustainable value creation. It provides practical recommendations for policy integration, risk management processes, and active ownership, supporting more transparent, accountable, and responsible investment behaviour.