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This handbook was developed by OECD and FAO to help companies embed considerations on deforestation and forest degradation into their corporate due diligence procedures. It is informed by FAO’s extensive work and experience on halting deforestation and forest degradation and promoting responsible governance of tenure. The handbook builds on the leading international, government-backed standards on supply chain due diligence and responsible business conduct: the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the associated due diligence framework set out in the OECD-FAO Guidance for Responsible Agricultural Supply Chains and the OECD Due Diligence Guidance for Responsible Business Conduct. This handbook demonstrates how the OECD-FAO Guidance can be applied to address deforestation by contextualising existing recommendations and directing users towards helpful sources of due diligence information. (Quelle: www.oecd-ilibrary.org)