Adhere to OECD MNE Guidelines Chapter III (Disclosure). MNEs should (a) ensure timely and accurate information is disclosed on all material matters regarding their activities + structure + financial situation + performance + ownership + and governance + (b) disclose information including financial and operating results + the objectives of the enterprise + major share ownership including beneficial owners + voting rights + remuneration of board and key executives + related party transactions + foreseeable risk factors + issues regarding workers + the environment + climate + and other matters relevant to evaluating the enterprise + (c) apply high quality standards for accounting + financial reporting + and non-financial information disclosure including sustainability + climate + diversity + (d) consider applicable disclosure regimes (IFRS Sustainability Disclosure Standards + ESRS European Sustainability Reporting Standards + TCFD + GRI + SASB + ISSB + and national requirements + and integrate with mandatory reporting per applicable law + (e) provide sufficient information about value chain due diligence + assessment of risks + actions taken to address them + remediation provided. Disclosure must (a) include sustainability reporting per applicable mandatory framework + (b) support stakeholder engagement + investor + and public-interest analysis + (c) integrate with audit and assurance schemes appropriate to disclosure scope and risk.
This control maps to 12 controls across 4 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 12 it maps to, and the evidence behind each claim, over MCP and REST.