This Guide applies the UN Guiding Principles on Business and Human Rights...to the specific context of the oil & gas ("O&G") sector. Recognising that each company is different, it is intended to help O&G companies “translate” respect for human rights into their own systems and company cultures. It summarises what the Guiding Principles expect, offers a range of ideas and examples for how to put them into practice, and links the user to additional resources that can support their work. It does not propose a set management system but rather leaves companies the flexibility they need to implement the Guiding Principles in their own particular circumstances.