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经合组织(OECD):2026年负责任商业展望报告:让企业承诺落地见效(中译版)(110页).pdf

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1、OECD Responsible Business Outlook 2026Making Commitments CountOECD Responsible Business Outlook2026MAKING COMMITMENTS COUNTThis 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 we

2、ll 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.The statistical data for Israel are supplied by and under the responsibility of t

3、he relevant Israeli authorities.The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights,East Jerusalem and Israeli settlements inthe West Bank under the terms of international law.Note by the Republic of TrkiyeThe information in this document with reference to“Cyprus”

4、relates to the southern part of the Island.There is no singleauthority representing both Turkish and Greek Cypriot people on the Island.Trkiye recognises the Turkish Republic ofNorthern Cyprus(TRNC).Until a lasting and equitable solution is found within the context of the United Nations,Trkiyeshall

5、preserve its position concerning the“Cyprus issue”.Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Trkiye.Theinformation in this document relates to the area under the effec

6、tive control of the Government of the Republic of Cyprus.Please cite this publication as:OECD(2026),OECD Responsible Business Outlook 2026:Making Commitments Count,OECD Publishing,Paris,https:/doi.org/10.1787/2b15370f-en.ISBN 978-92-64-67337-3(print)ISBN 978-92-64-98458-5(PDF)ISBN 978-92-64-40142-6(

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1. **企业承诺广泛但执行滞后**:全球69%的大型上市公司就负责任商业行为(RBC)做出至少一项公开承诺,但仅少数公司有效实施尽职调查,尤其在供应链和人权领域。 2. **区域差异显著**:欧洲、发达亚太地区披露最全面,中国、中东和非洲最弱。仅32%的公司明确承诺遵循OECD或联合国人权准则。 3. **政府行动加强**:84%的OECD成员国引入尽职调查相关法规,55%的全球GDP覆盖此类要求;67%的贸易投资协定纳入RBC条款。 4. **关键挑战**:企业对上游供应商风险识别不足(仅35%覆盖二级供应商),仅8%公司参与人权利益相关方对话,17%设有人权申诉机制。 5. **政策建议**:需强化激励措施、支持供应链尽职调查、完善结果导向的披露及国际合作以减少复杂性。
企业承诺兑现了吗? 政府如何推动责任? 供应链风险有多大?
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