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Minimum social safeguards (MSS)
The term minimum social safeguards or MSS is used in the EU Taxonomy Regulation. Compliance with MSS means complying with the OECD Guidelines for Multinational Enterprises (MNEs), the UN Guiding Principles on Business and Human Rights, the nine specifically referenced ILO Core Labour Conventions identified in the International Labour Organization’s declaration on Fundamental Rights and Principles at Work and the International Bill of Human Rights.