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Enterprises should take fully into account established policies in the countries in which they operate, and consider the views of other stakeholders. In this regard, enterprises should:
- 1.
- Contribute to economic, social and environmental progress with a view to achieving sustainable development.
- 2.
- Respect the human rights of those affected by their activities consistent with the host government's international obligations and commitments.
- 3.
- Encourage local capacity building through close co-operation with the local community, including business interests, as well as developing the enterprise's activities in domestic and foreign markets, consistent with the need for sound commercial practice.
- 4.
- Encourage human capital formation, in particular by creating employment opportunities and facilitating training opportunities for employees.
- 5.
- Refrain from seeking or accepting exemptions not contemplated in the statutory or regulatory framework related to environmental, health, safety, labour, taxation, financial incentives, or other issues.
- 6.
- Support and uphold good corporate governance principles and develop and apply good corporate governance practices.
- 7.
- Develop and apply effective self-regulatory practices and management systems that foster a relationship of confidence and mutual trust between enterprises and the societies in which they operate.
- 8.
- Promote employee awareness of, and compliance with, company policies through appropriate dissemination of these policies, including through training programmes.
- 9.
- Refrain from discriminatory or disciplinary action against employees who make bona fide reports to management or, as appropriate, to the competent public authorities, on practices that contravene the law, the Guidelines or the enterprise's policies.
- 10.
- Encourage, where practicable, business partners, including suppliers and sub-contractors, to apply principles of corporate conduct compatible with the Guidelines.
- 11.
- Abstain from any improper involvement in local political activities.
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