前言经济合作与发展组织(OECD)关于跨国公司的指导方针(以下简称指南)是成员国政府对跨国公司提出的建议。这些建议对跨国公司依据相关法律所做的营业行为规定了自愿遵循的原则与标准。指南旨在保障这些公司的运营与当地政府的政策相协调,巩固他们与当地社会之间的相互信任,以改善对外投资,增进跨国公司对可持续发展的贡献。指 Foreword The OECD Guidelines on Multinational Corporations (hereafter referred to as the Guidelines) are recommendations of member governments to multinational corporations. These recommendations set out principles and standards for voluntary compliance for the conduct of business conducted by transnational corporations in accordance with relevant laws. The guidelines aim to ensure that the operations of these companies are coordinated with the policies of local governments and to consolidate their mutual trust with the local community so as to improve their overseas investment and enhance the contribution multinational corporations make to sustainable development. Means