Initially developed in 2000 as a common framework for UN-Business collaboration, the Guidelines apply to the UN Secretariat as well as separately administered organs, Funds and Programmes. The Guidelines, developed in 2000, revised and reissued in 2009, and further revised in 2015, provided a framework on a common and systemic approach to partnerships between the Organization and the business sector, placing greater emphasis on transparency, coherence, impact, accountability and due diligence.