负责任的商业行为促进公正转型：在低碳转型中保护工人、社区和消费者

Protecting Workers, Communities andConsumersintheLow‑Carbon Transition Responsible BusinessConduct for a Just Transition PROTECTING WORKERS, COMMUNITIESAND CONSUMERS IN THE LOW‑CARBON TRANSITION This work is issued under the responsibility of the Secretary-General of the OECD, and does not necessarily reflect theofficial views of OECD Member countries. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. OECD (2026),Responsible Business Conduct for a Just Transition: Protecting Workers, Communities and Consumers in the Low-Carbon Transition, OECD Publishing, Paris, https://doi.org/10.1787/ea041d32-en. ISBN 978-92-64-75228-3 (print)ISBN 978-92-64-73924-6 (PDF)ISBN 978-92-64-77403-2 (HTML) Photo credits:Cover © Advertizelab/Getty Images. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword The global shift to a low-carbon economy creates opportunities for innovation, competitiveness and decentwork, but if not managed well,itcangeneraterisks for workers, communities and consumers—ultimatelyunderminingthe pace of transition. Implementing OECD standards on responsible business conduct (RBC)can help companies integrate social considerations into transition activities,contributing towardsa justtransition. TheOECD Guidelines for Multinational Enterprises on Responsible Business Conduct (the OECDGuidelines)are recommendations jointly addressed by governments to multinational enterprises. Theyencourage enterprisesto makepositive contributions to economic, environmental and social progress, andto minimise adverse impacts on matters covered by the Guidelines that may be associated with anenterprise’s operations, products and services, or its business relationships.In 2023,55Ministers from theOECD andpartner governmentsrecognisedthat “the Guidelines are particularly well-placed to promote aholistic and comprehensive approach to environmental management and climate action that also takesinto account social impacts”(OECD, 2023[1]). Thisreport outlines how companies can take an integrated approach to transition planning andimplementation,take a place-based approach toidentificationand prioritisation ofimpactsand account forcumulative effects,practicemeaningful stakeholder engagement,promotecontinuous improvementandbenefit sharing,and approachdisengagementresponsiblyin the context their low-carbon transition. Theanalysis draws on interviews with22companies and financial institutions and 11civil society andstakeholder organisations acrossenergy, transport, manufacturing, agriculture, and finance, as well asinputs from a multistakeholder advisory groupand the OECD Working Party on Responsible BusinessConduct. It also draws on a broad body of existing guidance, benchmarking data, and company practice. Table ofcontents 3 Foreword Executive summary 1 Introduction 1.1. Background1.2. Scope and aim1.3. Methodology 8910 2 Managing social impacts of the transition: Challenges, opportunities and keyactions for business11 2.1. Taking an integrated approach to transition planning and implementation122.2. Applying a place-based dimension and considering cumulative impacts in identifying andprioritising impacts172.3. Engaging meaningfully with impacted stakeholders192.4. Using individual and collective action to address impacts232.5. Designing and implementing benefit sharing models292.6. Promoting continuous improvement and responsible disengagement31 References Notes 47 TABLES