Article 18 minimum safeguards (MS): an economic activity meets the minimum safeguards where it is carried out in alignment with the OECD Guidelines for Multinational Enterprises + the UN Guiding Principles on Business and Human Rights + the eight fundamental Conventions identified in the ILO Declaration on Fundamental Principles and Rights at Work + the International Bill of Human Rights. Article 18(1) when implementing the procedures referred to in this Article the undertakings shall adhere to the principle of 'do no harm' in SFDR Article 2(17). Article 18(2) the Commission shall adopt delegated acts to supplement this paragraph by specifying the manner in which compliance with the minimum safeguards may be ascertained. The Platform on Sustainable Finance has provided detailed guidance (Final Report on Minimum Safeguards, October 2022) framing four substantive areas: human rights + corruption + taxation + fair competition. Specifically: (a) UNGP corporate human-rights due diligence + grievance mechanism + remediation; (b) anti-bribery + corruption controls; (c) responsible tax practices (no aggressive tax planning); (d) competition law compliance + no cartel / anti-competitive conduct.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.