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

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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

Assessment Instructions

Intent: What is the purpose of this indicator?

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

Input: How do I complete this indicator?

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.

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References

References

OECD DUE DILIGENCE GUIDANCE FOR RESPONSIBLE BUSINESS CONDUCT (2018)

OECD Guidelines for Multinational Enterprises (see p31)

UNGC principles

The UN Global Compact and the OECD Guidelines for Multinational Enterprises: Complementarity and Distinctions

UN Global Compact FAQ