This handbook guides companies on how to use the OECD due diligence framework for achieving living incomes and living wages in global supply chains. It responds to demands by businesses for practical tools to help translate commitments to living incomes and living wages into action as part of their human rights due diligence. The handbook focusses on the agriculture, garment and footwear sectors where inadequate incomes and wages have been identified as prevalent risks. It builds on existing OECD standards on supply chain due diligence and responsible business conduct, notably the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the guidances for the agriculture and garment and footwear sectors, and seeks to align with the Interntional Labour Organization (ILO) concept of a living wage.