FPSOs are widely used in the oil and gas industry. As these ships reach the end of their operational lives, they must be decommissioned in a way that minimizes the impact to health, human safety, and the environment. This document outlines the guiding principles to enable FPSO owners to ensure the safe and responsible decommissioning, dismantling and recycling of FPSO units. The principles can be extended to other floating units used in the industry. The objective is to mitigate and prevent various issues associated with the practice of scrapping FPSOs on beaches.