This book provides an overview of the main tools and approaches available to enterprises wishing to put the Environment chapter of the OECD Guidelines into practice.

The OECD Guidelines for Multinational Enterprises are recommendations to international business for conduct in such areas as labour, environment, and the fight against corruption. The focus of this edition is the environment.

Cet ouvrage est une analyse approfondie du chapitre sur l'environnement des Principes directeurs de l'OCDE à l'intention des entreprises multinationales et d'autres dispositions pertinentes de ces Principes et propose aux entreprises désireuses de les mettre en oeuvre quelques idées et conseils concrets. Parmi les sujets abordés on retiendra les systèmes de gestion environnementale, l'information du public et la consultation des acteurs concernés, l'analyse du cycle de vie, la gestion des risques, les mesures de préparation et d'intervention en cas d'urgence, l'amélioration continue des performances environnementales, l'éducation et la formation à l'environnement et la contribution à la mise en place de politiques environnementales.

This Annual Report provides an account of the actions the 41 adhering governments have taken over the 12 months to June 2009 to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also contains a report on consumer empowerment.

Provides an account of the actions the 41 adhering governments have taken over the past year to enhance the contribution of the Guidelines to the improved functioning of the global economy.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Assesses the existing compliance system of the UN climate regime and examines the key challenges for the emerging post-2012 system.

Can human rights be enforced against corporations? This work analyses different enforcement mechanisms. It examines one of the most powerful instruments: the Alien Tort Claims Act (ATCA) litigation in the United States. The ATCA has been used as one of the chief weapons in a 21st-century battle over corporate responsibility in the age of globalization. For instance, the ATCA has been invoked to seek compensation from German companies in respect of forced labor during the Holocaust. Further examples include claims relating to genocide against a Canadian company, forced labor claims against a US company and numerous others. The ATCA litigation often refers to the «law of nations», but do the US courts interpret this term consistently with other accepted interpretations of international law? The short answer to that question is 'no'. However, in the absence of enforceable international law mechanisms, this lacuna needs to be filled. Domestic litigation of matters that are inherently transnational in character, as occurs in ATCA human rights litigation, represents a viable mechanism to enforce human rights.

Using the principles of responsible business conduct identified in the OECD Guidelines for Multinational Enterprises, this report reviews three key areas of corporate action accounting for greenhouse gas emissions, achieving emissions reductions and engaging suppliers, consumers and others.