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Corporate Responsibility Instruments

A Comparison of the OECD Guidelines, ISO 26000 + the UN Global Compact

Several international guidelines aim to persuade corporations to take responsibility for the social, ecological and economic consequences of their activities. Three of these instruments form the ‘core set of internationally recognised principles and guidelines regarding Corporate Social Responsibility (CSR)’: the 'OECD Guidelines for Multinational Enterprises', the 'United Nations Global Compact' and 'ISO 26000 Guidance on Social Responsibility'.

This comparison clarifies the similarities and differences between the three instruments. SOMO has developed this comparison to provide civil society organisations with the necessary information so that they can assess whether and how to use these instruments in their work to promote and enforce corporate accountability.

Online comparison
Check out the online Quick Comparison.

Authors M. Theuws
M. van Huijstee
Type Toolkits/Guides
Date December 2013
Theme Corporate Accountability
Guidelines and regulation
Human Rights & Grievance Mechanisms
Responsible organisation SOMO

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