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  2. The OECD Due Diligence Guidance provides detailed recommendations to help companies respect human rights and avoid contributing to conflict through their mineral purchasing decisions and practices. This Guidance is for use by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas.
    mneguidelines.oecd.org/mining.htm
    The OECD’s five-step framework T he Guidance provides detailed recom­men­da­tions to help compa­nies meet respon­sible sourcing expec­ta­tions. The five-step, risk-based due dili­gence process is rele­vant to all compa­nies in the mineral supply chain that produce or use minerals from conflict-affected or high-risk areas.
    www.duediligenceguidance.org/
     
  3. People also ask
    What is the OECD due diligence guidance for Responsible Business Conduct?The OECD Due Diligence Guidance for Responsible Business Conduct provides practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises by providing plain-language explanations of its due diligence recommendations and associated provisions.
    What is the OECD due diligence guidance for responsible supply chains?This third edition of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas provides clarification on the scope of the Guidance by removing language in the Introduction that was perceived to limit its application only to the supply chains of tin, tantalum, tungsten and gold.
    What is OECD due diligence?As in the UNGPs, the due diligence in the OECD Guidelines is concerned with impacts on people, not the company, and seeks to identify, prevent, mitigate and account for how actual and potential adverse impacts are addressed. The Guidance fleshes out and elaborates on these steps.
    What is a due diligence guide?The Guidance includes additional explanations, tips and illustrative examples of due diligence. This Guidance also seeks to promote a common understanding among governments and stakeholders on due diligence for responsible business conduct.
     
  4. WEBThe OECDs five-step framework. The Guidance provides detailed recom­men­da­tions to help compa­nies meet respon­sible sourcing expec­ta­tions. The five-step, risk-based due dili­gence process is rele­vant …

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  13. Internal Revenue Bulletin: 2024-22 | Internal Revenue Service

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