This Guide applies the UN Guiding Principles on Business and Human Rights (“Guiding Principles”) to the specific context of the oil and gas (“O&G”) sector. Recognising that each company is different, it is intended to help O&G companies “translate” respect for human rights into their own systems and company cultures. It summarises what the Guiding Principles expect, offers a range of ideas and examples for how to put them into practice, and links the user to additional resources that can support their work. It does not propose a set management system but rather leaves companies the flexibility they need to implement the Guiding Principles in their own particular circumstances. The Guide’s various sections can be referred to as and when needed during the on-going process of implementation. The Guide is not intended to be legally binding.