The purpose of this article is to investigate the degree to which the OECD Guidelines for Multinational Enterprises – meant for businesses – apply to Non-Profit Organisations’ (NPOs) operations and accountability. Based on a legal analysis of complaints handled by the National Contact Points (NCPs) in Norway, Switzerland, and the United Kingdom against NPOs, this paper shows that OECD Guidelines apply to certain types of NPOs, even if these organisations are by nature non-profit. It presents three conditions under which the OECD Guidelines can apply to NPOs: first, the NPO needs to operate in at least two countries; second, it must operate within a signatory state of the OECD Guidelines; and third, the OECD Guidelines violation must have occurred in relation to the business-activity of the NPO.

中文翻译：

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公司以外的责任：经合组织跨国企业准则对非营利组织的适用性

本文的目的是调查经合组织跨国企业指南（适用于企业）在何种程度上适用于非营利组织 (NPO) 的运营和问责制。基于对挪威、瑞士和英国国家联络点 (NCP) 处理的针对非营利组织的投诉的法律分析，本文表明经合组织指南适用于某些类型的非营利组织，即使这些组织本质上是非利润。它提出了经合组织指南适用于非营利组织的三个条件：首先，非营利组织需要在至少两个国家开展业务；其次，它必须在经合组织准则的签署国内运作；第三，违反经合组织准则的行为必须与非营利组织的商业活动有关。