Citation Tagging

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Project 37060 – Task 1239378

Instructions: Tag the Citation and add a corresponding Event if applicable. Task Description: Tag the "Article 51 1. (e)" Citation Authority Document URL: Website URI Document URI

Citation Reference: Article 51 1. (e)

Citation Guidance: respect the audit principles of independence, competence and accountability, as set out in the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.

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The new guidance differs from the current guidance, see below:
The new guidance is identical to the current guidance.

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