OECD Responsible Business Outlook 2026

The publication provides a global assessment of how responsible business conduct and risk-based due diligence are being implemented in corporate practice. It also examines the measures governments are taking to establish an enabling regulatory and institutional environment for responsible business conduct.

The analysis draws on publicly disclosed information from the 10,000 largest globally listed companies, representing approximately 96% of global market capitalisation. The report also reviews responsible business conduct policies across the 52 countries adhering to the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct.

Key findings

• 69% of large listed companies have made a public commitment covering at least one responsible business conduct issue, including human rights, labour rights, anti-corruption, greenhouse gas emissions and biodiversity.

• A significant gap remains between corporate commitments and implementation. Companies report more extensively on policies and management systems than on practical measures to identify, prevent, mitigate and remediate adverse impacts.

• Around half of companies apply environmental or social criteria when selecting suppliers, but fewer than 20% report assessing supplier risks against such criteria.

• Only 8% of companies report engaging with stakeholders specifically on human rights issues.

• 84% of OECD Member countries have introduced some form of regulation related to environmental or social due diligence.

• Key policy priorities include providing practical support for supply-chain due diligence, improving corporate reporting, assessing the actual impact of responsible business conduct policies and strengthening international co-operation.

The report also underlines the importance of accessible non-judicial grievance mechanisms. OECD National Contact Points facilitate dialogue between parties, assist in addressing issues relating to the possible non-observance of the OECD Guidelines and contribute to stronger business accountability.

The full original English-language report is available below.

Source: OECD (2026), OECD Responsible Business Outlook 2026: Making Commitments Count, OECD Publishing, Paris. DOI: 10.1787/2b15370f-en.

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