Noting the initiatives undertaken by the OECD on corporate social responsibility, including the adoption of the updated OECD Guidelines for Multinational Enterprises...Recognising that Members have existing obligations to protect human rights and fundamental freedoms, and that business enterprises have the responsibility to respect human rights, as outlined in the ‘Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework’ endorsed unanimously by the United Nations Human Rights Council...Noting the key international labour standards set out in the 1998 International Labour Organization Declaration on Fundamental Principles and Rights at Work...Recommends that Members, before taking decisions on officially supported export credits, apply the following common approaches for addressing environmental and social issues relating to exports of capital goods and/or services and the locations to which these are destined...