The OECD Due Diligence Guidance is an internationally recognised framework that sets out how companies should identify, prevent, and mitigate human-rights and ethical risks in their supply chains, most notably for minerals from conflict-affected and high-risk areas. It defines a five-step, risk-based process for responsible sourcing and reporting. It serves as the reference standard underpinning many corporate and regulatory responsible-sourcing requirements.
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- The guidance prescribes establishing management systems, identifying and assessing supply-chain risks, designing mitigation strategies, conducting independent audits, and publicly reporting on due diligence. Although voluntary in origin, it has been embedded into laws such as the EU Conflict Minerals Regulation, making it a de facto baseline for ethical sourcing of tin, tantalum, tungsten, and gold.