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Title page 1

Contents 6

Foreword 4

Editorial 5

Executive summary 9

1. Introduction 13

References 16

2. How are companies implementing due diligence for responsible business conduct? 17

Committing to and embedding responsible business conduct into management systems 18

Identifying and assessing risks and impacts 26

Prevention, mitigation and remediation of impacts 33

Communicating on how impacts are addressed 42

References 44

Notes 47

3. How are governments promoting responsible business conduct? 49

Legal and regulatory frameworks to enable responsible business conduct 53

Encouraging responsible business conduct across key policy areas 61

Leading by example: Governments as economic and commercial actors 70

Promoting access to remedy 77

Co-ordinating policies and activities on responsible business conduct 81

References 83

Notes 90

4. Policy considerations 94

It is important that companies are sufficiently incentivised and enabled to carry out due diligence that is outcome-oriented 95

Companies need support in carrying out due diligence in their supply chains 95

Better reporting and tracking of responsible business practices, including due diligence is needed to understand impact and effectiveness 96

More robust evidence on the implementation and the impact of responsible business conduct policies is necessary to ensure objectives... 96

Co-operation on responsible business conduct-related policies is necessary to reduce complexity and promote a level playing field across jurisdictions 97

References 97

Annex A. Data 98

Tables 8

Table 2.1. Perceived sector exposure to selected responsible business conduct impacts 23

Table 3.1. Responsible business conduct policies in countries adhering to the OECD Guidelines for Multinational Enterprises on Responsible... 52

Table 3.2. Due diligence legislative measures across countries adhering to the OECD Guidelines for Multinational Enterprises on Responsible... 56

Table 3.3. Content of expectations related to responsible business conduct in overarching state ownership policies 74

Table 3.4. Measures to improve access to remedy 78

Figures 7

Figure 1.1. OECD six-step due diligence framework for responsible business conduct 15

Figure 1.2. Six principles of the OECD Recommendation on the Role of Government in Promoting Responsible Business Conduct 15

Figure 2.1. Public commitments on selected responsible business conduct issues 20

Figure 2.2. Commitments on environmental or social issues in the supply chain 21

Figure 2.3. References to the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct or the UN Guiding Principles... 21

Figure 2.4. Materiality gap between perceived financially material sustainability risks and perceived material adverse sustainability impacts... 24

Figure 2.5. Board-level or senior management responsibility and performance incentives for sustainability 26

Figure 2.6. Environmental and social expectations of suppliers versus evaluation of supplier risk 27

Figure 2.7. Supplier coverage by social audit programmes, by tier, in a sub-sample of large listed companies 29

Figure 2.8. Estimated share of relevant raw materials with known origin in a sub-sample of large listed companies in industries sourcing... 29

Figure 2.9. Number of sustainability initiatives over time, by function 30

Figure 2.10. Disclosure of stakeholder engagement 33

Figure 2.11. Health and safety impact prevention and mitigation measures in own operations 35

Figure 2.12. Specific prevention and mitigation measures in the supply chain 36

Figure 2.13. Existence of human rights grievance mechanisms and commitment to remedy 37

Figure 2.14. Willingness to disengage from a supplier if environmental or human rights criteria are not met 38

Figure 2.15. Uptake of due diligence policies and management systems versus measures to identify and address adverse environmental... 39

Figure 2.16. Uptake of responsible business conduct due diligence: SOEs and non-SOEs 40

Figure 2.17. Disclosure of salient human rights issues and supplier monitoring 43

Figure 3.1. Government action on responsible business conduct across six policy areas 51

Figure 3.2. Responsible business conduct policies across countries adhering to the OECD Guidelines for Multinational Enterprises on Responsible... 52

Figure 3.3. Due diligence legislative measures across countries adhering to the OECD Guidelines for Multinational Enterprises on Responsible... 57

Figure 3.4. Topical coverage of due diligence legislative measures 58

Figure 3.5. Responsible business conduct clauses in agreements signed by countries adhering to the OECD Guidelines for Multinational... 63

Figure 3.6. Overview of the different aspects covered by responsible business conduct clauses in trade and investment agreements 64

Figure 3.7. Integration of responsible business conduct in development co-operation 66

Figure 3.8. Development co-operation expenditure for responsible business conduct 67

Figure 3.9. Responsible business conduct considerations in public procurement frameworks of countries adhering to the OECD Guidelines... 71

Figure 3.10. Value of public procurement spending in countries that have explicit or implicit due diligence requirements applying to public procurement 72

Figure 3.11. Means of setting responsible business conduct expectations for state-owned enterprises among countries adhering to the OECD... 73

Figure 3.12. Share of export credit agency mandates and policy statements that include responsible business conduct topics 75

Figure 3.13. Share of export credit agencies considering climate-related risks in risk assessments 76

Figure 3.14. Direct and indirect remediation requirements in environmental and social due diligence laws 80

Boxes 22

Box 2.1. Association of industry sectors with environmental and social impacts 22

Box 2.2. Gaps in materiality assessment of financial risk and adverse environmental and social impacts 23

Box 2.3. Sustainability initiatives as multipliers of supply chain due diligence 30

Box 2.4. Due diligence uptake by large listed state-owned enterprises (SOEs) 40

Box 2.5. Evidence on the effectiveness of supply chain due diligence practices 41

Box 3.1. The Recommendation on the Role of Government in Promoting Responsible Business Conduct 50

Box 3.2. Relationship between sustainability disclosure and due diligence reporting 54

Box 3.3. Due diligence measures for responsible mineral supply chains 58

Box 3.4. Simplification sustainability expectations through coherence 60

Box 3.5. The OECD Foreign Direct Investment Qualities Initiative 65

Box 3.6. National Contact Points for Responsible Business Conduct 77

Infographics 8

Infographic 1. Reported uptake of responsible business due diligence by large listed companies 12

Annex Figures 7

Figure A A.1. Summary statistics by sector 103

Figure A A.2. Summary statistics by geography 103

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