In practice appears that ISO 26000 is a good tool to enable compliance with the OECD Guidelines. The OECD Guidelines clarify the expectations that governments have with regard to internationally operating companies. They offer a point of reference for codes of conduct of companies, specifying how social issues should be addressed.
These guidelines are supported by 35 OECD member states and 9 member countries in cooperation with businesses, unions and social organizations. This means that the same rules apply to all businesses: Unfair competition is precluded (creating a level playing field).
Organizations applying the OECD Guidelines can benefit from the practical guidelines for implementation. ISO 26000 provides more detailed guidance in ‘HOW to implement‘ and related actions than the OECD Guidelines do.
The new (since 31 May 2018) ‘Due Diligence Guidance for Responsible Business Conduct’ from OECD helps organizations to understand and implement due diligence. Organizations should use this Guidance as a framework for the due diligence approach within their supply and value chain.