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 andConsumers Responsible Business PROTECTING WORKERS, COMMUNITIES This work is issued under the responsibility of the Secretary-General of the OECD, and does not necessarily reflect the 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. Please cite this publication as: 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) Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2026 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 in 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) 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 an 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 and 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 business 2.1. Taking an integrated approach to transition planning and implementation2.2. Applying a place-based dimension and considering cumulative impacts in identifying andprioritising impacts2.3. Engaging meaningfully with impacted stakeholders2.4. Using individual and collective action to address impacts2.5. Designing and implementing benefit sharing models References Notes47 TABLES Table2.1. Varyingterminologies across human rights and climate practitionersTable2.2. Contextual elements and related illustrative risk factorsTable2.3. Illustrative examples of individual and collaborative approaches to responding to social impacts Executive summary The low-carbon transitionisnow underwayandis reshaping labour markets, investment patterns, supplychains and access to essential goods in almost alleconomies.While the transition offers clear opportunitiesfor innovation, productivity and new employment,itcanalsobe associated withrisks if it is poorly managed.These risks include job losses, deteriorating job quality, pressures on consumers through higher costs orreduced access to energy and basic goods, and disruption to communities dependent on carbon-intensive Thisreportis primarily intended for business practitioners, as a resource to inform the development ofbusiness policies and practices to manage social impacts associated with thelow-carbontransition. It Key findings Integrated transition planning remains limited in practice Many companies still treat climate transition planning as a predominantly environmental or financialexercise, with social issues addressed late or in parallel rather than embedded from the outset. Interviewspointto structural barriers,including siloed internal teams,misaligned incentives and inconsistentterminology between climate, financial and social functions. Despite increased references to the conceptof a just transition in corporate reporting, only a small minority of companies demonstrate partial