# Indicator 10: Violations of UNGC Principles and OECD Guidelines for Multinational Enterprises

<table data-card-size="large" data-column-title-hidden data-view="cards" data-full-width="false"><thead><tr><th></th><th></th><th></th><th data-hidden data-card-cover data-type="image">Cover image</th></tr></thead><tbody><tr><td><i class="fa-bullseye">:bullseye:</i> Maximum Score</td><td><strong>Not scored</strong></td><td></td><td></td></tr><tr><td><i class="fa-pen-to-square">:pen-to-square:</i> Prefill</td><td><i class="fa-check">:check:</i> <strong>Eligible</strong></td><td></td><td></td></tr><tr><td><i class="fa-shield-check">:shield-check:</i> Validation</td><td><strong>Evidence is not required</strong></td><td></td><td></td></tr><tr><td><i class="fa-arrow-trend-up">:arrow-trend-up:</i> 2026 Updates</td><td><strong>None</strong></td><td></td><td></td></tr></tbody></table>

***

**Was the entity involved in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises?**

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## Assessment Instructions

<details>

<summary><strong>Intent</strong>: What is the purpose of this indicator?</summary>

The intent of this indicator is to assess the entity’s violations of UNGC principles or OECD Guidelines for Multinational Enterprises.

</details>

<details>

<summary><strong>Input</strong>: How do I complete this indicator?</summary>

**Select Yes, No or No answer**

**Previous Year (2024):** Select 'Yes' to this option if the PAI indicator was applicable to the previous reference period.

**Current Year (2025):** Select 'Yes' to this option if the PAI indicator is applicable to the current reference period.

**Explanation (optional):** Provide context to the answer that was provided. This helps investors gain an understanding of the methodologies and assumptions used.

**Action taken (optional):** Give context to the answer that was provided to explain any action that may have been taken within the last year, as well as any actions planned or targets set for the next reference period.

### Terminology

**UNGC principles**

> means Principles 1 to 10 or the ‘Ten Principles’ of the United Nations Global Compact.

**Human Rights**

> Principle 1: Businesses should support and respect the protection of internationally proclaimed human rights; and
>
> Principle 2: Make sure that they are not complicit in human rights abuses.

**Labour**

> Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;
>
> Principle 4: The elimination of all forms of forced and compulsory labour;
>
> Principle 5: The effective abolition of child labour; and
>
> Principle 6: The elimination of discrimination in respect of employment and occupation.

**Environment**

> Principle 7: Businesses should support a precautionary approach to environmental challenges;
>
> Principle 8: Undertake initiatives to promote greater environmental responsibility; and
>
> Principle 9: Encourage the development and diffusion of environmentally friendly technologies.

**Anti-Corruption**

> Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.

</details>

***

## References

<details>

<summary><em>References</em></summary>

[OECD DUE DILIGENCE GUIDANCE FOR RESPONSIBLE BUSINESS CONDUCT (2018)](https://mneguidelines.oecd.org/OECD-Due-Diligence-Guidance-for-Responsible-Business-Conduct.pdf)

[OECD Guidelines for Multinational Enterprises](hhttps://www.oecd.org/daf/inv/mne/48004323.pdf) (see p31)

[UNGC principles](https://www.unglobalcompact.org/what-is-gc/mission/principles)

[The UN Global Compact and the OECD Guidelines for Multinational Enterprises: Complementarity and Distinctions](https://d306pr3pise04h.cloudfront.net/docs/about_the_gc%2FUNGC_OECDGuidelines.pdf)

[UN Global Compact FAQ](https://www.unglobalcompact.org/about/faq)

</details>


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