UK Lawyers for Israel (UKLFI) & PricewaterhouseCoopers Global Network (PwC) 2
Lead NCPUnited Kingdom
Supporting NCP(s)
DescriptionSpecific instance concerning the alleged non-observance of the OECD Guidelines.
Theme(s)General policies, Environment, Disclosure, Employment and industrial relations, Human rights
Date10 Oct 2019
Host country(ies)Palestinian Administered Areas
Industry sectorFinancial and insurance activities

Read the Initial Statement published by the NCP 16 June 2020: English
Read the Final Statement published by the NCP 24 September 2021: English

In October 2019, the UK Lawyers for Israel (UKLFI) NGO submitted a specific instance alleging that PricewaterhouseCoopers global network (PwC) had not observed the General Policies (Chapter II), Disclosure (Chapter III), Human Rights (Chapter IV), Employment and Industrial Relations (Chapter V), and Environment (Chapter VI) provisions of the Guidelines. Specifically, issues relate to the company’s audit services to the Union of Agricultural Work Committees (UAWC) and Defence for Children International - Palestine (DCI-P) and a lack of action in relation to UAWC and DCI-P’s alleged links with the Popular Front for the Liberation of Palestine (PFLP).

On 16 June 2020, the UK NCP published its initial statement where it accepted the specific instance for further examination.

The UK NCP had offered the parties mediation in a previous specific instance involving the same company and submitters, which did not result in agreement. Given the previous experience with the NCP process, the parties agreed that mediation would be unlikely to result in agreement. The UK NCP then moved directly to the examination stage of their NCP’s process.

On 24 September 2021, the UK NCP published a final statement determining that the PwC network of firms did not breach the OECD Guidelines for Multinational Enterprises when PwC Palestine conducted its audit work in relation to UAWC and DCI-P. The UK NCP noted its satisfaction following recommendations made in the first complaint by UKLFI about PwC network of firms in 2016 where PwC network of firms undertook an extensive exercise to map the policies, procedures and standards in place across the network firms and ensure that they met or exceeded the standards set by the Guidelines. The UK NCP did not make recommendations following the determination.