This report proposes extensive analysis on policy linkages between the voluntary  principles and the OECD guidance.

It also looks at the achievements of the respective initiatives established to implement the voluntary  principles and the OECD Guidance, the challenges they encountered and the connections between the various practices that have emerged. In this regard, the report offers a central thread of findings demonstrating why greater coherence between the two initiatives should be sought in practice and how this can be achieved.