The OECD Guidelines are a set of recommendations developed by the Organisation for Economic Co-operation and Development to promote responsible business conduct. They provide a framework for multinational enterprises to operate ethically and sustainably, covering areas such as human rights, labor rights, environmental protection, and anti-corruption. These guidelines aim to encourage businesses to contribute positively to economic, social, and environmental progress. They serve as a reference for governments, companies, and stakeholders to ensure that business practices align with international standards and contribute to sustainable development.