The OECD Guidelines for Multinational Enterprises (OECD Guidelines) are one of the few measures that were successfully realised on the international plane in the decades-long pursuit of corporate accountability. For 20 years, the OECD Guidelines and their non-judicial grievance mechanism, the National Contact Point (NCP), have been continuously resorted to by victims and advocates in holding businesses to account for various abuses and misbehaviours. Interestingly, NCP cases (specific instances) have only steadily increased through the years despite the challenges, limitations and criticisms that the mechanism has been confronted with. And more states continue to adhere to the Guidelines, OECD members and non-members alike, and bind themselves to the obligation of establishing an NCP within their territory. Such mechanism accordingly remains relevant, valuable and indispensable. This article seeks to revisit and examine the OECD Guidelines and the NCPs in light of the two United Nations (UN) pathways initiated by the UN Human Rights Council: the UN Guiding Principles on Business and Human Rights (UNGP) and the elaboration of a potential treaty on business and human rights (BHR). It will identify and evaluate three important features that make the mechanism unique vis-à-vis other BHR mechanisms. The article will focus its analysis and discussion on how these features are able to or can meaningfully contribute to the UN pathways, as well as how they could be harnessed to improve existing propositions and drafts leading to the desired legally binding instrument. It will also identify some of the mechanism’s shortcomings, and understand some of the points made in this regard. Finally, it will conclude with recommendations on how the mechanism could be improved and how these features could assist in shaping the future of corporate accountability.

经合组织跨国企业准则（经合组织准则）是在长达数十年的企业问责制追求中在国际层面成功实现的少数措施之一。20 年来，受害者和倡导者不断求助于经合组织准则及其非司法申诉机制国家联络点 ( NCP )，要求企业对各种滥用和不当行为负责。有趣的是，尽管该机制面临挑战、限制和批评，但NCP案件（具体实例）多年来仅稳步增加。更多的州继续遵守该指南，经合组织成员和非成员一样，并约束自己在其领土内建立NCP的义务。因此，这种机制仍然是相关的、有价值的和不可或缺的。本文旨在根据联合国人权理事会发起的两条联合国 (UN) 途径重新审视和审查OECD指南和NCP ：联合国商业与人权指导原则 ( UNGP ) 和制定潜在的商业与人权条约 ( BHR )。它将识别和评估使该机制相对于其他BHR独一无二的三个重要特征机制。本文将重点分析和讨论这些特征如何能够或能够对联合国路径做出有意义的贡献，以及如何利用它们来改进现有的提议和草案，从而形成所需的具有法律约束力的文书。它还将确定该机制的一些缺点，并了解在这方面提出的一些观点。最后，它将就如何改进机制以及这些功能如何帮助塑造公司问责制的未来提出建议。