This leaflet responds to questions being received on how the OECD Due Diligence Guidance assists companies to comply with Section 1502 of the U.S. Dodd Frank Act...Using the OECD Guidance to generate the information required under Section 1052 of the U.S. Dodd Frank Act...The OECD Guidance provides practical step-by-step recommendations on how companies throughout the entire supply chain should frame their due diligence processes...The OECD is coordinating a pilot implementation phase of the OECD Guidance with over 85 companies and industry associations across the entire 3T supply chain, including large multinationals like Siemens, Boeing, Ford Motor Company, HewlettPackard and Panasonic.