UN

UN documents

There are a number of UN documents that address expectations in relation to ethical corporate behaviour.

Sustainable Development Goals, SDGs:

The Sustainable Development Goals (SDGs), based on and pursuing the Millennium Development Goals (MDGs) to address global challenges, were decided at the 2012 Rio+20 UN Conference on Sustainable Development. The United Nations has worked with governments, scientists and civil society to create a post-2015 framework for sustainable development.

Responsible Business Conduct Initiative:

The UN Global Compact (2000) is a strategic initiative for enterprises to comply with human rights, labour rights, environmental and anti-corruption standards.

Documents related to each chapter of the OECD Guidelines:

IV. Human Rights

International Bill of Human Rights (1976)

• Universal Declaration of Human Rights (1948)
• International Covenant on Civil and Political Rights (Legislative Decree No.8. of 1976)
• International Covenant on Economic, Social and Cultural Rights (Legislative Decree No.9. of 1976)
• Protect, Respect and Remedy: a Framework for Business and Human Rights (2011)
• Guiding Principles on Business and Human Rights (UNGP) (2011)
• Short film on UNGP

VI. Environment

• Rio Declaration on Environment and Development (1992)
• Agenda 21 (1992)
• UNECE Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters (1998)

VII. Combating Bribery, Bribe Solicitation and Extortion

• United Nations Convention Against Corruption (2005)

VIII. Consumer Interests

• United Nations Guidelines for Consumer Protection (as expanded in 1999)

IX. Taxation

• United Nations Model Double Taxation Convention between Developed and Developing Countries (updated in 2017)