This book provides an overview of the main tools and approaches available to enterprises wishing to put the Environment chapter of the OECD Guidelines into practice.

The OECD Guidelines for Multinational Enterprises are recommendations to international business for conduct in such areas as labour, environment, and the fight against corruption. The focus of this edition is the environment.

Cet ouvrage est une analyse approfondie du chapitre sur l'environnement des Principes directeurs de l'OCDE à l'intention des entreprises multinationales et d'autres dispositions pertinentes de ces Principes et propose aux entreprises désireuses de les mettre en oeuvre quelques idées et conseils concrets. Parmi les sujets abordés on retiendra les systèmes de gestion environnementale, l'information du public et la consultation des acteurs concernés, l'analyse du cycle de vie, la gestion des risques, les mesures de préparation et d'intervention en cas d'urgence, l'amélioration continue des performances environnementales, l'éducation et la formation à l'environnement et la contribution à la mise en place de politiques environnementales.

This Annual Report provides an account of the actions the 41 adhering governments have taken over the 12 months to June 2009 to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also contains a report on consumer empowerment.

Provides an account of the actions the 41 adhering governments have taken over the past year to enhance the contribution of the Guidelines to the improved functioning of the global economy.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.