OECD Outlook on Corporate Responsibility 2026. Delivering on commitments, OECD.

Responsible business conduct (CER) aligns companies’ activities with societal needs, and the OECD Guidelines for Multinational Enterprises (MNE Guidelines) set out the expectations for companies to conduct due diligence to assess and address impacts. This report assesses the practices of the 10,000 largest companies listed on global stock markets.