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© OECD 2025. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countriesof the OECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to thedelimitation of international frontiers and boundaries and to the name of any territory, city or area. Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/ ). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, onlythe text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of theOECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses youruse of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA)Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Foreword The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (the Guidelines)are recommendations addressed by governments to multinational enterprises operating in or fromadhering countries. They provide non-binding principles and standards for responsible business conductina global context consistent with applicable laws and internationally recognised standards.TheGuidelines are the only multilaterally agreed and comprehensive code of responsible business conductthat governments have committed to promoting. Adhering governments to the Guidelines are required to set up a National Contact Point for ResponsibleBusiness Conduct (NCP) that operates in a manner that is visible, accessible, transparent, accountable,impartial and equitable, predictable, and compatible with the Guidelines. During the 2011 update of theGuidelines, NCPs agreed to reinforce their joint peer learning activities, in particular with respect toconducting voluntary peer reviews. The 2023 update of the Guidelines reinforced peer reviews of NCPsby making them mandatory and periodic, subject to modalities to be approved by the Working Party onResponsible Business Conduct (WPRBC). The commitment to undergo this peer review was made byFinland while the 2011 version of the Procedures was in effect. The basis for this peer review is the 2011version of the Guidelines (including the Implementation Procedures). The peer reviews are led by representatives of 2 to 4 other NCPs who assess the NCP under review andprovide recommendations. The reviews give NCPs a mapping of their strengths and accomplishments,whilealso identifying opportunities for improvement.More information can be found online athttps://mneguidelines.oecd.org/ncppeerreviews.htm. This document is the peer review report of the NCP ofFinland. This report was prepared by a peerreview team made up of reviewers from the NCPs of Denmark and Ireland, and with the support of theOECD Secretariat. The NCP of Denmark was represented by Helga Askgaard Estrup. The NCP ofIreland was represented by Paul McMahon. The OECD Centre for Responsible Business Conduct wasrepresented by Nicolas Hachez and Maria Xernou. The report was informed by dialogue between thepeer review team, the NCP of Finland and relevant stakeholders during an in-person mission on 28-30May 2024. The peer review team wishes to acknowledge the NCP for the preparation of the peer review.TheNCP of Finland was represented by Laura Pätsi and Sami Teräväinen.This report alsobenefitedfrom comments by delegates to the WPRBC and institutional stakeholders (BIAC, OECDWatch,TUAC).It was discussed by the WPRBC at its 19-20 November 2024 meeting anddeclassified by the Investment Committee on 9 January 2025. Table of contents Foreword3 1 Key findings and recommendations6 Institutional arrangements6Promotional activities7Specific instances8Support for government policies to promote RBC9 2 Introduction10Economic context11 3 Institutional arrangements Legal basis13NCP Structure13Functions and operations15Resources17Reporting to the OECD and at national level on NCP activities17 4 Promotion of the Guidelines19 Promotional plan19Information and promot