版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
Handbookonduediligenceforenablinglivingincomesandlivingwagesin
agriculture,garmentandfootwearsupplychains
2I
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
©OECD2024.
ThisworkispublishedundertheresponsibilityoftheSecretary-GeneraloftheOECD.TheopinionsexpressedandargumentsemployedhereindonotnecessarilyreflecttheofficialviewsoftheMembercountriesoftheOECD.
Thisdocumentandanymapincludedhereinarewithoutprejudicetothestatusoforsovereigntyoveranyterritory,tothedelimitationofinternationalfrontiersandboundariesandtothenameofanyterritory,cityorarea.
Coverdesign:©DINphotogallery/GettyImages
Attribution4.0International(CCBY4.0)
ThisworkismadeavailableundertheCreativeCommonsAttribution4.0Internationallicence.Byusingthiswork,youaccepttobeboundbythetermsofthislicence(
/licenses/by/4.0/
).
Attribution–youmustcitethework.
Translations–youmustcitetheoriginalwork,identifychangestotheoriginalandaddthefollowingtext:Intheeventofanydiscrepancybetweentheoriginalworkandthetranslation,onlythetextoforiginalworkshouldbeconsideredvalid.
Adaptations–youmustcitetheoriginalworkandaddthefollowingtext:ThisisanadaptationofanoriginalworkbytheOECD.TheopinionsexpressedandargumentsemployedinthisadaptationshouldnotbereportedasrepresentingtheofficialviewsoftheOECDorofitsMembercountries.
Third-partymaterial–thelicencedoesnotapplytothird-partymaterialinthework.Ifusingsuchmaterial,youareresponsibleforobtainingpermissionfromthethirdpartyandforanyclaimsofinfringement.
YoumustnotusetheOECDlogo,visualidentityorcoverimagewithoutexpresspermissionorsuggesttheOECDendorsesyouruseofthework.
AnydisputearisingunderthislicenceshallbesettledbyarbitrationinaccordancewiththePermanentCourtofArbitration(PCA)ArbitrationRules2012.TheseatofarbitrationshallbeParis(France).Thenumberofarbitratorsshallbeone.
I3
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Acknowledgements
ThisHandbookwasdevelopedwithsubject-matterexpertisefromtwentyfiftyandtheDeutscheGesellschaftfürInternationaleZusammenarbeitGmbH(GIZ)withfinancialsupportfromtheGermanFederalMinistryforEconomicCooperationandDevelopment(BMZ).IndraftingtheHandbook,theOECDconvenedamulti-stakeholderinformalexpertgroupofrepresentativesfromcompanies,investors,civilsociety,multi-stakeholderinitiatives,tradeunions,universities,internationalorganisationsandadheringcountriestoprovidesubstantiveinputstotheHandbookandguideitsdevelopment.AtargetedpublicconsultationwasheldfromDecember2023tillJanuary2024,andtheHandbookunderwentconsiderablerevisionbasedonfeedbackaswellastointegratetheoutcomesoftheInternationalLabourOrganization(ILO)MeetingofExpertsinFebruary2024.
4I
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Tableofcontents
Acknowledgements3
Introduction6
Livingincomeandlivingwagesinglobalsupplychains8
Understandinglivingincomeandlivingwages9
Duediligenceonlivingincomeandlivingwages14
Livingincomeandlivingwagesincontextofresponsiblebusinessconduct(RBC)15
Relevantcharacteristicsofduediligenceonlivingincomeandlivingwages19
Collaborationonduediligenceforlivingincomeandlivingwages21
Step1:Embeddinglivingincomeandlivingwagesduediligenceintopoliciesand
managementsystems23
Integratinglivingincomeandlivingwagecommitmentsandactionintocompanypolicy24
Strengtheningmanagementsystemsonlivingincomeandlivingwages25
Livingincomeandlivingwageduediligenceexpectationsinsuppliercontractsorwritten
agreements26
Step2:Identifyingandassessinglivingincomeandlivingwagegapsandimpactsin
ownoperationsandsupplychains27
Scopingrisksandmappingthesupplychain28
Assessingthelivingincomeandlivingwagegapandrelatedrisksinownoperationsand
prioritisedsuppliers31
Step3:Preventingormitigatingharmrelatedtolivingincomeandlivingwagegaps40
Developinganactionplan41
Ceasing,preventingandmitigatingharmlinkedtolivingincomeandwagegapsinown
operations42
Preventingandmitigatingharmlinkedtolivingincomeandwagegapsinthesupplychain43
Step4:Trackingimplementationandresults56
Verifying,monitoringandvalidating57
Step5:Communicatingcommitmentsandactionstakentoaddresslivingincome
andlivingwagegaps61
Informationtocommunicatepubliclyaboutduediligenceonlivingincomeandlivingwages62
Communicationwithaffectedstakeholders63
I5
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Step6:Providingfororco-operatinginremediationwhenappropriate65
Legitimateprocesses66
Whentoprovideremedy?67
Determiningtheappropriateformofremedy68
AnnexA.Usefulresources70
References74
Notes80
FIGURES
Figure1.Simplifieddiagramsforagricultureandgarmentandfootwearsupplychains10
Figure2.ExampleofanincomeladderforruralCentralSulawesi12
Figure3.RightsrelatedtolivingwagesandhowtheylinktoSDGs15
Figure4.Visualisingthelivingincomegap38
Figure5.Strategiesforclosinglivingincomegaps43
TABLES
Table1.Keydifferencesbetweenincomeandwageconcepts11
Table2.Exampleriskfactorsforwageandincome-relatedadverseimpacts30
Table3.Examplesofin-kindbenefitsforwageearners33
Table4.Exampleindicatorstotrackprogress58
6I
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Introduction
Millionsofworkersgloballyarepaidbelowlivingincomeandwageestimations,exposingworkerstopovertyandleadingtootherhumanrightsrisks.Whiletheminimumwagerepresentsthelowestlegalpaysetbygovernmentstoprotectworkersfromexploitation,itoftenfallsshortofcoveringallessentialexpenses.
ThisHandbookdemonstrateshowresponsiblebusinessconductandtheduediligenceframeworkcanbeappliedtoaddresslivingincomeandlivingwagegapsbycontextualisingexistingrecommendations.TheHandbookcoversbothlivingincomeandlivingwagesastheseconceptsareintertwined.TheHandbookcansupportcompaniesinunderstandingwhethertheyareassociatedwithsignificantrisksandimpactsrelatedtolivingincomeandlivingwagesandwhereso,inrespondingtothoseimpacts,regardlessoftheirsize,geographiclocation,andpositioninthesupplychain.Incomeandwagerisksandimpactsareprevalentinthefocussectors.
TheInternationalLabourOrganization(ILO)estimatesthatoneintwoworkersworldwidedoesnotearnaformalwagebecausetheyworkassmallholdersorhomeworkers.TheFoodandAgricultureOrganization(FAO)highlightshowlowwagesinagriculturalsupplychains,compoundedbyfactorssuchasseasonallabourandlackofprotections,contributestoprecariousworkingconditions.Inthegarmentsector,wagesareoftenbelowthepovertylineduetoanumberoffactorsincludinghighcompetitionandpoorpurchasingpractices,whichincreasethelikelihoodofexcessiveovertimeandinsecurecontracts.Workersareparticularlyatriskincountrieswithinadequatepublicservices,andwherecompliancesystems,suchasthelabourinspectorate,areweak,andfreedomofassociationandcollectivebargainingnotprotected.Women,predominantinbothsectors,faceadditionalgenderpaygapsanddiscrimination.Despiteinitiativestotrytoaddresstheseissues,livingincomesandwagesremainoutofreachformanyworkers.
UndertheOECDGuidelinesforMultinationalEnterprisesonResponsibleBusinessConduct(MNEGuidelines),companiesareexpectedtoconductduediligenceonadversehumanrights,labourandenvironmentalimpactswithintheiroperationsandsupplychains1.Thisincludes,asemployers,providingthebestpossiblewages,benefitsandconditionsofwork,withintheframeworkofgovernmentpoliciesandapplicableinternationalstandards;theseshouldbeatleastadequatetosatisfythebasicneedsofworkersandtheirfamilies(MNEGuidelines,ChapterV,Paragraph4b).Actionstowardsachievinglivingincomeandlivingwagesshouldbeproportionatetothecompany'scontextandcontribution.
ThisHandbookreferencesinternationalgovernment-backedstandardsonresponsiblebusinessconduct(RBC)andcorporateduediligenceincluding:theOECDGuidelinesforMultinationalEnterprisesonResponsibleBusinessConduct(OECD,2023[1]),theOECDDueDiligenceGuidanceforResponsibleBusinessConduct(OECD,2018[2]),theOECDDueDiligenceGuidanceforResponsibleSupplyChainsintheGarmentandFootwearSector(OECD,2018[3])theOECD-FAOGuidanceforResponsibleAgriculturalSupplyChains(OECD/FAO,2016[4])andtheG20/OECDPrinciplesofCorporateGovernance2023(G20/OECD,2023[5])andalsotheUNGuidingPrinciplesforBusinessandHumanRights(UNGPs),theILOConventionsonwages,andtheconclusionsoftheILOMeetingofExpertsonwagepolicies,includinglivingwages(ILO,2024[6]).TheHandbookalsomakesreferencetotheactivitiesofvoluntarylivingincomeandlivingwageinitiatives,multinationalenterprisesandstakeholders,whererelevanttoprovideexamples.
I7
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Followingintroductorychapterstolivingincomes,wagesandduediligence,theHandbookleadsreadersthroughthesix-steprisk-basedduediligenceframework,answeringspecificquestionsonhowbusinesscanaddresslivingincomeandlivingwagegapsundereachofthesteps.Additionalresourcesandtoolsarelistedin
AnnexA.
8I
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Livingincomeandlivingwagesinglobalsupplychains
ThischapterintroducesimportantconceptsaddressedinthisHandbook,includingincome,wages,livingincomeandlivingwagesandtheirgaps.
I9
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Understandinglivingincomeandlivingwages
Incomeandwages
InthisHandbook,incomeandwagesrefertotheremunerationthatworkersandfarmersreceivefortheirwork(whileincomecanalsocomefromothersources)andbotharerelevantconceptsforworkersintheagriculture,garmentandfootwearsectors.
Incomeisconsideredatthehouseholdlevelandcancomefromorbeimpactedbymultiplesourcesincludingincomefromemployment,incomefromproduction(e.g.crops),produceconsumedathomeandfromtransfers,suchasbenefitsorcashstipends.Understandinghouseholdincomewillbeespeciallyrelevantforworkerswhoarepaidforthedeliveryoftheirgoodsorservices,whoareinseasonalwork,ordividetheirlabourbetweendifferenttypesofwork(whichcanincludewagedwork).Incomesthereforegoupanddownaccordingtoworkoutputandprices,aswellasdependingonwhichotherformsofincometheworkerandtheirhouseholdhasaccessto(ILO,2023[7]).Incomeisrelevantinsupplychainsincludingsmallholderfarmersproducingrawmaterialsoringredientsintheagriculturesector(ILO,2022[8])(GLWC,n.d.[9]).Itisalsorelevantforcompaniesinthegarmentandfootwearsectorsasdownstreamusersofagriculturalproducts,andalsobecauseofthepresenceofinformalwork,suchashomework,ingarmentandfootwearproduction.
Wagereferstothefixedremunerationthatworkersreceiveforworkdone,paidataregularfrequency,forexampleattheendofthemonth.Inthegarmentandfootwearsectoritisthepredominantmethodofpaymentforworkersinformalsettings,suchasinfactoriesorsmallproductionunits,aswellasinallnodesofthesupplychainthathaveemployedlaboursuchasdistribution,logistics,warehousingandretail.Itisalsoarelevantconceptintheagriculturesectorforworkersengagedonfarmsorplantations,seasonalorcontractworkers,aswellasothernodesofthesupplychainthathaveemployedlabourfromprimaryprocessing,packaging,manufacturingtodistributionandretail.Wagescanalsobevariable,suchasisthecaseforemployeeswhoarepaidpiecerates,andpaidininformalsettingstoo.See
Figure1
asanillustrationofwhereincomeandwagesaretypicallyrelevantinthesesectors.
10|
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Figure1.Simplifieddiagramsforagricultureandgarmentandfootwearsupplychains
Note:Figure1showsprocessesandactorsinthevaluechainforwhomitmaybemorerelevanttoconsiderlivingincomeorlivingwages,butshouldbeunderstoodasanapproximationassupplychainsandemploymentmodelswilldiffer.Incomecanalsocomefromandbeimpactedbyothersourcesthanwork.
Livingwages
ThepreambleoftheILOConstitutioncallsfortheprovisionof“anadequatelivingwage”,andtheDeclarationofPhiladelphia(1944)callsontheILOtopromote“policiesinregardtowagesandearnings,hoursandotherconditionsofworkcalculatedtoensureajustshareofthefruitsofprogresstoall,andaminimumlivingwagetoallemployedandinneedofsuchprotection”.InlinewiththeseinstrumentsandconsistentwiththeUniversalDeclarationofHumanRights(UDHR),in2024theILOdenotedthattheconceptofthelivingwageis:
•thewagelevelthatisnecessarytoaffordadecentstandardoflivingforworkersandtheirfamilies,takingintoaccountthecountrycircumstancesandcalculatedfortheworkperformedduringthenormalhoursofwork
•calculatedinaccordancewiththeILO’sprinciplesofestimatingthelivingwage(see
Box3)
|11
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
•tobeachievedthroughthewage-settingprocessinlinewithILOprinciplesonwagesetting(see
Box6)
.(ILO,2024[6]).
TheILOsaysthatmethodologiestoestimatelivingwagesshouldbebasedonanidentificationandassessmentofabasketofgoods,usinglocalpricesofthecostsofatleastthefollowingcomponents:food,housing,healthandeducation,andothernecessarygoodsandservices,inaccordancewithnationalcircumstances,whichshouldprovideforadecentlivingstandardoftheworkerandhis/herfamily.TheGlobalLivingWageCoalition(GLWC),apartnershipworkingtoenablecollaborativeactiontoachieveadecentstandardoflivingforworkingpeopleandtheirfamiliesworldwide,definesthelivingwageastheremunerationreceivedforastandardworkweekbyaworkerinaparticularplacesufficienttoaffordadecentstandardoflivingfortheworkerandherorhisfamily.Itspecifiesthatelementsofadecentstandardoflivingincludefood,water,housing,education,healthcare,transportation,clothing,andotheressentialneedsincludingprovisionforunexpectedevents(GLWC,n.d.[10]).
Livingincome
ThereisnoILOdefinitionoftheconceptoflivingincome.TheLivingIncomeCommunityofPractice(LICoP),anallianceforimprovingsmallholderincomes,developedaworkingdefinitioninconsultationwithcivilsocietyorganisations(CSOs),governmentandbusinesspractitioners.TheLICoPdefinesalivingincomeasthenetannualincomerequiredforahouseholdinaparticularplacetoaffordadecentstandardoflivingforallmembersofthathousehold.TheLICoPagreesonthesameelementstodefineadecentstandardoflivingasGLWC,seeabove.
Livingincomeandlivingwageconceptscomparedwithotherincomeandwageconcepts
Povertylinesandminimumwagesareotherimportantincomeandwageconceptsthatareoftenincorrectlyusedinterchangeablywithlivingincomeandwageconcepts.Whileeachcountryorcontextisunique,therearesomekeydifferencesbetweenthesetermsandhowtheyareapplied(see
Table1)
.
Table1.Keydifferencesbetweenincomeandwageconcepts
National
Povertylines
InternationalPovertyLines
Minimumwage
Collectively
bargainedwages
Livingincomeandlivingwage
Origin
Determinedbygovernmentstomonitorpovertyandidentify
affected
population
groupson
nationallevel.
DeterminedbytheWorldBanktomonitorpovertyglobally.
Usuallydeterminedbyindividualgovernments,butsometimesbysocialpartners,ideallyinlinewiththeILOConvention131.193countries
worldwidehavealegallydeterminedminimum
wage.
Wageratesfixed
throughnegotiations
betweenoneormoreemployers(ortheir
organisations)andoneormoreworkers’
organisations(thatis,tradeunions).
Calculatedbasedonthecostofabasketof
goodsthatshould
provideforadecent
livingstandardofthe
workerandhis/her
family.Themethodologyusedshouldbeclearonthefamilysizeand
numberofwage
earners.(ILOonlivingwages).
Calculation
UsestheCost-
of-Needs
approachor
LivingStandardsMeasurement
Studyandbasedonhousehold
data
Defineslivingstandardatsubsistencelevelper
personperdayandis
calculatedinpurchasingpowerparity(PPP)to
convertdifferent
currenciesintoacommonandcomparableunit
acrosscountries.
Calculatedatanhourly,weeklyormonthlyrateforoneperson
none
Livingwageis
calculatedperpaid
employeewhereas
livingincomeappliestoindependentworkers
andiscalculatedfortheentirehousehold
12|
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
National
Povertylines
InternationalPovertyLines
Minimumwage
Collectively
bargainedwages
Livingincomeandlivingwage
Degreeofbindingnature
Povertylinesarevoluntary
referencevalues.
Povertylinesare
voluntaryreferencevalues.
Minimumwageisbindingandhastheforceoflaw.
Collectiveagreementsbindthesignatoriesandthoseonwhosebehalftheagreementis
concluded.Measures
canbetakentoextendtheapplicationof
collectiveagreementstoallemployersand
workersinparticularsectors.
Voluntaryreference
values.TheILOnoteslivingwageestimatescancontributetoandinformanevidence-basedsocialdialogueforwagesetting.
Frequencyof
adjustment
Regularityofadjustment
varies
dependingoncountry
Updatedregularly.
Regularityofadjustmentvariesdependingon
country
Variable
Regularityofadjustmentvariesaccordingtothemethodologyused.
Scope
Nationallevel,
oftensegregatedintourbanand
rural.
Globallyavailable;nationallevel.
Nationallevelandmore
localisedlevels,
includingsomesector
specificminimumwages
Theenterprise,theindustry,the
occupational,orthenationallevel
Focusondeveloping
andtransitioncountries;Regionalspecificlevel;sometimessegregatedinnational,urbanandrural.
Note:Furtherresourcesondifferentwageconceptsrefertopp.41in(Balestra,HirschandVaughan-Whitehead,2023[11]).
Someorganisationshaveusedincomeorwageladderdiagramstodemonstratedifferentreferencevaluesforeachconceptandtheextenttowhichorganisationsmeeteachconcept.
Figure2
illustratestheexampleofanincomeladdercomparinglivingincomeandpovertylinevaluestoactualincomesinruralCentralSulawesi,Indonesia(focusingoncocoaproducingareas).
Figure2.ExampleofanincomeladderforruralCentralSulawesi
Source:BasedonGlobalLivingWageCoalition(2022[12]),LivingIncomeReport,RuralCentralSulawesi,Indonesia,
/wp-content/uploads/2024/02/LI-Central-Sulawesi-final-report-Feb.14.2023.pdf
|13
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Livingincomeandlivingwagegaps
Alivingincomeorlivingwagegapisthedifferencebetweenaworkerorfarmerhousehold’sactualincomeorwageandthelivingincomeorlivingwagerate.Forcalculatinglivingincomeorlivingwagegaps,actualincomesandwagesaswellasanappropriatelivingincomeorlivingwagebenchmarkareneeded.Livingincomeandlivingwagegapsareusedwidelyasanindicatoroftheextentoftheriskforworkersthattheirremunerationfallsbelowtheamountthatisneededbythemandtheirfamiliesforadecentstandardofliving,pertheILOlivingwageconcept.TheconceptisusedthroughoutthisHandbooktodenotethelevelofriskforworkers-theexistenceofagapindicatesahigherriskforwageandincome-relatedharms,povertyanddeprivingworkersoftheireconomicandsocialrights,aswellasotherinterlinkedrisks.Italsopresentsforcompaniesacrucialmetrictomeasureandmonitorprogressaspartoftheirlivingincomeandlivingwagestrategies.SeeStep2forfurtherinformationonmeasuringlivingincomeandlivingwagegaps.
14|
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Duediligenceonlivingincomeandlivingwages
Thischaptersituatesexpectationsoncompanyduediligencetoenablelivingincomeandlivingwageswithinabroadercontextofgrowing
governmentpolicy,collaborativeinitiativesandinvestorandconsumer
interests.Itintroducesduediligenceandservesasanintroductiontothestep-by-stepsectionswhichfollow.
|15
HANDBOOKONDUEDILIGENCEFORENABLINGLIVINGINCOMESANDLIVINGWAGESINAGRICULTURE,GARMENT…©OECD2024
Livingincomeandlivingwagesincontextofresponsiblebusinessconduct(RBC)
TheMNEGuidelineslayouttheexpectationthatcompaniesshouldconductduediligenceonactualandpotentialadverseimpactsintheirownoperations,theirsupplychainandotherbusinessrelationships.Thismeanscompaniesshouldtakeactiontoidentify,prevent,mitigateandaccountforhowtheyaddressthoseimpactswhichconcernlabour,humanrights,environmentalandintegrityandothermatterscoveredbytheMNEGuidelines.OECDrecommendationsonduediligencearealignedwithexpectationsonresponsiblebusinessconductfromtheUnitedNationsanditsagenciessuchastheILOandFAO.
Livingincomeandlivingwagesarerelatedtokeyfoundationalprinciplesofhumanrightsaslaidoutininternationalhumanrightsinstruments2.AddressinglivingincomeandlivingwagegapsisanimportantwaythatcompaniescancontributetotheSustainableDevelopmentGoals(SDGs),see
Figure3.
PovertyandwagesarehighlightedasprevalentrisksfortheagriculturesectorintheOECD-FAOGuidanceforResponsibleAgriculturalSupplyChains(theAgricultureGuidance)(OECD/FAO,2016[4]).TheOECDDueDiligenceGuidanceforResponsibleSupplyChainsintheGarmentandFootwearSector(theGarmentGuidance)(OECD,2018[3])includesamoduleonwageswhichisrecognisedasaprevalentriskforthesecto
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 折叠搁架项目可行性实施报告
- 带有集成电路的卡相关项目建议书
- 广告图像数码喷印材料市场
- 机器导轨项目评价分析报告
- 摩托车曲轴项目评价分析报告
- 旱地冰球用球相关项目实施方案
- 曝光胶卷相关项目实施方案
- 光学阅读机相关项目建议书
- 干发用包头巾项目评价分析报告
- 展示服装用人体模特模型市场环境与对策分析
- 隧道台车计算书
- 禁化武汇报材料 (2)
- 二年级上册数学课件第五单元信息窗4 有关0的除法青岛版( (共20张PPT)
- 50个英语演讲热点题目
- 物资管理相关流程图
- 高速公路黄河特大桥施工渡汛方案
- 管仲列传原文及翻译
- 历史故事课件指鹿为马图文.ppt
- 商品签收单(模板一)
- 上海市高中学生化学竞赛(“华理-化工杯”)初赛试题
- 全市纪检监察干部监督工作调研报告
评论
0/150
提交评论