OECD Responsible Business Outlook 2026

The report highlights that 69% of the 10 000 largest listed companies report public commitments on at least one issue relating to RBC. Commitments related to corruption and greenhouse gas (GHG) emissions are most common, followed by forced labour, child labour and human rights. Less than half of large listed companies have commitments to freedom of association and only a quarter to biodiversity. More than one third (36%) of large listed companies have a cross‑cutting commitment to RBC spanning all social topics as well as GHG emissions and corruption. Regionally, commitments to RBC are most common in Europe and least common in China.

Overall, companies tend to report more extensively on their policies and management systems (45% as a share of all practices considered in this report) compared to measures related to impact identification, tracking and reporting (25%), and prevention, mitigation and remediation of impacts (around 20%).  Reported uptake is most comprehensive in Europe, Developed Asia Pacific and Latin America, and least comprehensive in China, the Middle East and Africa.

Half of large listed companies report using environmental or social criteria in the selection of suppliers. But fewer than 20% report that they actually evaluate supplier risk on these issues. Meanwhile, 25% of companies report training or working with suppliers on environmental and social issues. Just 7% integrate social supply chain policies into purchasing practices and only 3% disclose improvements in workplace health and safety in their supply chain.

Globally, few large listed companies report engaging stakeholders on human rights issues (8%). Just under one fifth (17%) report having a formal grievance mechanism on human rights, while 10% commit to providing remedy to people affected by human rights impacts related to the company’s activities.

A large majority of OECD Member countries (84%), and 67% of countries adhering to the MNE Guidelines, as well as several non‑adhering countries, have introduced due diligence-related regulation. This includes laws related to sustainability reporting, due diligence conduct, and product or market‑based measures. Countries with due diligence‑related requirements in place represent approximately 55% of global GDP.