UNIDO, the United Nations Industrial Development Organization, has commissioned SOMO to carry out research into the importance of codes of conduct and standards for small and medium enterprises (SMEs) in developing countries. The project is based on research conducted in the clothing industry in Turkey, the furniture industry in Brazil and the leather industry in India. Local researchers interviewed over 100 businesses in these countries. Based on the findings of this study, UNIDO will publish a handbook in the latter half of this year in collaboration with SOMO on codes of conduct and business standards. The handbook is designed to help businesses in developing countries establish their own codes of conduct and enhance their market opportunities.