專(zhuān)題：對(duì)話(huà)ESG全球領(lǐng)導(dǎo)者

　　文 | 新浪財(cái)經(jīng) 李欣然

　　在人類(lèi)發(fā)展面臨多重結(jié)構(gòu)性挑戰(zhàn)的時(shí)代，如何以系統(tǒng)性思維應(yīng)對(duì)環(huán)境、經(jīng)濟(jì)與社會(huì)的交織難題，正成為全球治理的關(guān)鍵命題。氣候變化、生物多樣性喪失與污染問(wèn)題構(gòu)成的“三重環(huán)境危機(jī)”亟待破解，而人口老齡化與人工智能（AI）浪潮則在重塑未來(lái)社會(huì)的運(yùn)行邏輯。面對(duì)這些跨越國(guó)界的復(fù)雜議題，建立有效的國(guó)際合作框架與市場(chǎng)激勵(lì)機(jī)制比以往任何時(shí)候都更為重要。

　　在此背景下，新浪財(cái)經(jīng)與經(jīng)濟(jì)合作與發(fā)展組織（Organization for Economic Co-operation and Development，簡(jiǎn)稱(chēng)OECD）駐華代表海博（Tamas Hajba）進(jìn)行了對(duì)話(huà)，從國(guó)際組織的視角探討系統(tǒng)性解決方案。他深入闡釋了如何通過(guò)創(chuàng)新融資機(jī)制調(diào)動(dòng)私營(yíng)資本應(yīng)對(duì)環(huán)境危機(jī)，分析了企業(yè)從多元化ESG實(shí)踐向系統(tǒng)性“負(fù)責(zé)任商業(yè)行為”轉(zhuǎn)型的路徑，并展望了中歐在環(huán)境治理與稅收改革等關(guān)鍵領(lǐng)域的合作方向。同時(shí)，他也前瞻性地剖析了老齡化社會(huì)與AI時(shí)代所帶來(lái)的挑戰(zhàn)與機(jī)遇，強(qiáng)調(diào)證據(jù)導(dǎo)向的政策制定與國(guó)際知識(shí)共享的重要性。

　　“三重環(huán)境危機(jī)”：以系統(tǒng)性融資破解環(huán)境治理困局

　　海博強(qiáng)調(diào)，世界正面臨一場(chǎng)由氣候變化、生物多樣性喪失和污染問(wèn)題構(gòu)成的“三重環(huán)境危機(jī)”。他指出，雖然全球關(guān)注焦點(diǎn)長(zhǎng)期集中在氣候變化和低碳轉(zhuǎn)型領(lǐng)域，但隨著《蒙特利爾議定書(shū)》框架下相關(guān)峰會(huì)的召開(kāi)，生物多樣性保護(hù)對(duì)各國(guó)政府和企業(yè)的重要性日益凸顯。與此同時(shí)，污染問(wèn)題正直接侵蝕著人們的日常生活質(zhì)量。例如中國(guó)曾經(jīng)歷嚴(yán)重空氣污染階段，而今已取得顯著治理成效。海博指出，目前仍有許多國(guó)家在這一領(lǐng)域面臨嚴(yán)峻挑戰(zhàn)。因此他認(rèn)為，必須對(duì)這三重危機(jī)進(jìn)行系統(tǒng)性統(tǒng)籌應(yīng)對(duì)。

　　在探討《巴黎協(xié)定》等國(guó)際計(jì)劃的落實(shí)路徑時(shí)，海博將資金問(wèn)題列為關(guān)鍵障礙。他表示，缺乏充足且精準(zhǔn)的資金支持，氣候目標(biāo)將難以實(shí)現(xiàn)。當(dāng)前氣候資金主要依賴(lài)公共財(cái)政，但全球經(jīng)濟(jì)在疫情后復(fù)蘇緩慢，加之債務(wù)壓力和財(cái)政約束，限制了政府的投資能力。海博特別指出，OECD持續(xù)監(jiān)測(cè)氣候融資進(jìn)展發(fā)現(xiàn)：到2030年，新興市場(chǎng)和發(fā)展中經(jīng)濟(jì)體所需的氣候資金規(guī)模需增長(zhǎng)至目前四倍。這使調(diào)動(dòng)私人資本變得尤為緊迫。然而根據(jù)OECD報(bào)告，目前私營(yíng)部門(mén)融資僅占?xì)夂蛲顿Y總額的五分之一左右，存在巨大的提升空間。

　　對(duì)此海博提出三條路徑建議：一是探索運(yùn)用混合融資模式；二是發(fā)揮公共政策銀行和開(kāi)發(fā)性金融機(jī)構(gòu)（如中國(guó)國(guó)家開(kāi)發(fā)銀行）的引領(lǐng)作用；三是借助多邊開(kāi)發(fā)銀行（如世界銀行、亞洲開(kāi)發(fā)銀行、亞洲基礎(chǔ)設(shè)施投資銀行）的協(xié)同力量。他強(qiáng)調(diào)，這些金融機(jī)構(gòu)必須將應(yīng)對(duì)氣候變化、保護(hù)生物多樣性、治理污染等目標(biāo)深度融入公司治理與決策體系，確保其業(yè)務(wù)活動(dòng)切實(shí)呼應(yīng)“三重環(huán)境危機(jī)”的治理需求。

　　從多元化ESG到系統(tǒng)性RBC的轉(zhuǎn)型路徑

　　海博指出，企業(yè)在應(yīng)對(duì)三重環(huán)境危機(jī)方面負(fù)有責(zé)任，政府的期望也體現(xiàn)在ESG（環(huán)境、社會(huì)和治理）等原則和指標(biāo)中。然而，他也指出了當(dāng)前ESG領(lǐng)域存在的挑戰(zhàn)：全球范圍內(nèi)ESG標(biāo)準(zhǔn)缺乏統(tǒng)一性，使企業(yè)在履規(guī)時(shí)感到困惑；不同ESG框架之間存在不平衡，例如過(guò)度強(qiáng)調(diào)公司治理，而弱化對(duì)環(huán)境或勞工權(quán)益影響的實(shí)質(zhì)性評(píng)估；且現(xiàn)行評(píng)估往往聚焦于企業(yè)內(nèi)部的“投入”而非實(shí)際績(jī)效結(jié)果。

　　因此，海博著重強(qiáng)調(diào)了OECD倡導(dǎo)的“負(fù)責(zé)任商業(yè)行為”（Responsible Business Conduct，以下簡(jiǎn)稱(chēng)RBC）。他解釋說(shuō)，這基于《OECD跨國(guó)企業(yè)準(zhǔn)則》，該指南自20世紀(jì)70年代制定，并于2023年更新。該指南反映了政府的期望，要求企業(yè)識(shí)別并管理其運(yùn)營(yíng)（包括整個(gè)供應(yīng)鏈）可能對(duì)環(huán)境、社會(huì)、人權(quán)、勞工權(quán)益和反腐敗等領(lǐng)域產(chǎn)生的負(fù)面風(fēng)險(xiǎn)與影響。OECD為此提供了全行業(yè)通用的《負(fù)責(zé)任商業(yè)行為盡責(zé)管理指南》，以及針對(duì)農(nóng)業(yè)、礦產(chǎn)、紡織服裝等重點(diǎn)行業(yè)的專(zhuān)項(xiàng)指南，為企業(yè)提供了基于風(fēng)險(xiǎn)的六步盡責(zé)管理過(guò)程的詳細(xì)指導(dǎo)。

　　海博強(qiáng)調(diào)，這一RBC標(biāo)準(zhǔn)已被納入許多與可持續(xù)供應(yīng)鏈相關(guān)的國(guó)家法律中。例如，歐盟的《企業(yè)可持續(xù)發(fā)展盡責(zé)調(diào)查指令》（CSDDD）就借鑒了OECD的RBC標(biāo)準(zhǔn)。他指出，遵循這一標(biāo)準(zhǔn)的企業(yè)能更好地滿(mǎn)足法規(guī)和審計(jì)要求。此外，該標(biāo)準(zhǔn)整合了聯(lián)合國(guó)的原則，全面納入了與氣候變化、生物多樣性和污染相關(guān)的要求。它呼吁企業(yè)不僅要識(shí)別風(fēng)險(xiǎn)，更要采取負(fù)責(zé)任行動(dòng)，支持實(shí)現(xiàn)國(guó)際氣候和生物多樣性目標(biāo)。

　　海博還提到了OECD的一項(xiàng)重大倡議——“碳減排方法包容性論壇”（IFCMA）。他將其描述為一個(gè)旨在讓所有國(guó)家——無(wú)論規(guī)模大小或發(fā)展水平——都能平等參與、相互學(xué)習(xí)、分享政策和實(shí)踐經(jīng)驗(yàn)的平臺(tái)。他強(qiáng)調(diào)，該論壇的重點(diǎn)不在于排名或強(qiáng)加規(guī)則，而在于梳理全球政策、識(shí)別有效做法，從而幫助各國(guó)實(shí)現(xiàn)《巴黎協(xié)定》目標(biāo)。海博指出，中國(guó)在IFCMA的技術(shù)工作中非?；钴S，并且在清潔技術(shù)的應(yīng)用和商業(yè)化方面處于領(lǐng)先地位。OECD期待在這一領(lǐng)域深化與中國(guó)的合作。

　　海博重申了從宏觀政策和企業(yè)實(shí)操雙重視角應(yīng)對(duì)氣候變化的重要性。他總結(jié)道，必須將全球目標(biāo)轉(zhuǎn)化為企業(yè)能理解的語(yǔ)言，并提供具體支持。雖然大型企業(yè)或許有資源設(shè)立專(zhuān)門(mén)部門(mén)，但中小企業(yè)尤其需要此類(lèi)實(shí)踐指導(dǎo)和支持。

　　負(fù)責(zé)任商業(yè)行為的價(jià)值與合規(guī)優(yōu)勢(shì)

　　海博認(rèn)為，遵循負(fù)責(zé)任商業(yè)行為準(zhǔn)則的意義遠(yuǎn)超道德實(shí)踐層面的保證、擔(dān)?；蚣?lì)，它本質(zhì)上代表了一種鄭重承諾——即主動(dòng)關(guān)注企業(yè)經(jīng)營(yíng)對(duì)環(huán)境、社會(huì)及其他關(guān)鍵領(lǐng)域可能產(chǎn)生的負(fù)面影響。

　　在他看來(lái)，這種承諾正與全球商業(yè)伙伴及政府日益增長(zhǎng)的期望相契合。他指出，企業(yè)自身也愈發(fā)傾向與遵循此類(lèi)原則的伙伴開(kāi)展合作。例如，當(dāng)企業(yè)對(duì)自身供應(yīng)鏈開(kāi)展盡職調(diào)查，或接受合作伙伴評(píng)估時(shí)，遵守相關(guān)標(biāo)準(zhǔn)將使合規(guī)過(guò)程更為順暢。海博認(rèn)為，這最終將為企業(yè)商業(yè)成功提供重要支撐。

　　此外，海博特別強(qiáng)調(diào)了一個(gè)現(xiàn)實(shí)價(jià)值：負(fù)責(zé)任商業(yè)行為的準(zhǔn)則與標(biāo)準(zhǔn)目前已融入全球眾多法律法規(guī)體系。他表示，這種融合尤其在跨國(guó)經(jīng)營(yíng)中為企業(yè)合規(guī)提供了有效助力。若企業(yè)已熟悉或遵循這些標(biāo)準(zhǔn)，應(yīng)對(duì)各地監(jiān)管要求時(shí)將顯著減輕負(fù)擔(dān)，從而降低全球運(yùn)營(yíng)的障礙與壁壘。

　　中歐未來(lái)合作兩大方向：環(huán)境治理與稅收改革

　　海博強(qiáng)調(diào)，盡管我們面臨包括地緣政治挑戰(zhàn)在內(nèi)的各種困難，國(guó)際合作在當(dāng)下比以往任何時(shí)候都更加重要。保持溝通并持續(xù)開(kāi)展協(xié)作，仍然是不可或缺的。他指出，OECD與中國(guó)已開(kāi)展了三十年的合作，中國(guó)是其關(guān)鍵伙伴之一。

　　海博解釋說(shuō)，這種合作覆蓋多個(gè)政策領(lǐng)域，且具有互利共贏的特點(diǎn)。一方面，中國(guó)為OECD的數(shù)據(jù)庫(kù)貢獻(xiàn)了豐富的經(jīng)驗(yàn)、知識(shí)與數(shù)據(jù)，支持了該組織的政策分析、研究及標(biāo)準(zhǔn)制定工作。另一方面，OECD的知識(shí)庫(kù)、數(shù)據(jù)與政策建議也多年以來(lái)協(xié)助并支持著中國(guó)的改革進(jìn)程。海博將OECD形容為一個(gè)“一站式平臺(tái)”，它整合了其成員國(guó)及全球其他經(jīng)濟(jì)體的政策與最佳實(shí)踐。

　　在海博看來(lái)，雙方合作領(lǐng)域廣泛，涵蓋環(huán)境治理、稅收、宏觀經(jīng)濟(jì)、負(fù)責(zé)任商業(yè)行為、公司治理、教育、農(nóng)業(yè)、化學(xué)品管理、發(fā)展合作、科技政策等諸多方面。

　　在被問(wèn)及中國(guó)可以如何以及在哪些具體領(lǐng)域進(jìn)一步深化與世界（包括OECD國(guó)家）的合作時(shí)，海博強(qiáng)調(diào)，重點(diǎn)應(yīng)放在應(yīng)對(duì)最緊迫的全球性挑戰(zhàn)上。他認(rèn)為，此前提及的“三重環(huán)境危機(jī)”是最為緊迫的議題。他指出，這些挑戰(zhàn)影響所有國(guó)家，無(wú)法由任何單一國(guó)家獨(dú)自解決。因此，基于證據(jù)的合作至關(guān)重要，這需要可比數(shù)據(jù)的收集和開(kāi)放的政策對(duì)話(huà)作為支撐。他強(qiáng)調(diào)，這并非為了規(guī)定政策或?qū)?guó)家進(jìn)行排名，而是為了保持溝通、相互學(xué)習(xí)，并承認(rèn)各國(guó)不同的國(guó)情和發(fā)展路徑。

　　海博指出的另一個(gè)關(guān)鍵領(lǐng)域是國(guó)際稅收。他表示，稅收是所有國(guó)家的主要收入來(lái)源，但數(shù)字經(jīng)濟(jì)使稅收制度復(fù)雜化，跨國(guó)公司可能將利潤(rùn)轉(zhuǎn)移至低稅收管轄區(qū)。OECD一直在這方面引領(lǐng)國(guó)際努力，特別是通過(guò)旨在確保更公平稅權(quán)分配的“稅基侵蝕和利潤(rùn)轉(zhuǎn)移”（Base Erosion and Profit Shifting，簡(jiǎn)稱(chēng)BEPS）項(xiàng)目。海博指出，中國(guó)一直是這一多邊合作中不可或缺的一部分，既是堅(jiān)定的支持者，也是積極的參與者。鑒于中國(guó)健全的稅收體系、正在推進(jìn)的改革以及廣泛的國(guó)際經(jīng)濟(jì)參與，在該領(lǐng)域持續(xù)合作不僅對(duì)中國(guó)重要，對(duì)所有尋求平衡、公平國(guó)際稅收框架的國(guó)家都至關(guān)重要。

　　老齡化社會(huì)與人工智能時(shí)代的挑戰(zhàn)與機(jī)遇

　　在探討未來(lái)將塑造世界的主要大趨勢(shì)時(shí)，海博指出了幾個(gè)關(guān)鍵方向，例如人口老齡化與AI。他認(rèn)為，這些發(fā)展趨勢(shì)需要進(jìn)行廣泛而嚴(yán)謹(jǐn)?shù)姆治觥纫P(guān)注其帶來(lái)的挑戰(zhàn)，也要審視其中蘊(yùn)含的機(jī)遇。

　　他闡釋道，老齡化將在國(guó)家和企業(yè)層面改變勞動(dòng)力與技能需求。但同時(shí)，它也將在銀發(fā)經(jīng)濟(jì)、健康產(chǎn)業(yè)、照護(hù)服務(wù)領(lǐng)域及老年相關(guān)服務(wù)等方面開(kāi)辟新的可能。

　　關(guān)于AI，海博將其描述為一個(gè)快速演進(jìn)的領(lǐng)域，需要持續(xù)的關(guān)注、評(píng)估與分析。與老齡化相似，AI帶來(lái)巨大機(jī)遇——例如提升生產(chǎn)力和推動(dòng)醫(yī)療進(jìn)步，但同時(shí)也伴隨著顯著的風(fēng)險(xiǎn)與挑戰(zhàn)。其中一個(gè)主要挑戰(zhàn)在于AI技術(shù)變革的速度之快，令政策制定者與社會(huì)難以跟上。海博將這與早期數(shù)字化階段（如移動(dòng)通信技術(shù)的普及）進(jìn)行了對(duì)比，后者歷經(jīng)數(shù)十年逐步推進(jìn)，而AI的發(fā)展節(jié)奏則快得多。

　　他還指出，對(duì)AI可信度的擔(dān)憂(yōu)十分嚴(yán)峻，包括潛在的操作風(fēng)險(xiǎn)與聲譽(yù)風(fēng)險(xiǎn)。為應(yīng)對(duì)這些問(wèn)題，海博概述了OECD的相關(guān)工作：設(shè)立了政策觀察站，追蹤成員國(guó)的AI政策，并定期更新OECD《人工智能原則》。另一項(xiàng)關(guān)鍵工作是借助專(zhuān)門(mén)的報(bào)告機(jī)制收集AI事件數(shù)據(jù)，從而識(shí)別新興風(fēng)險(xiǎn)，并采取更具預(yù)見(jiàn)性的治理策略。

　　在海博看來(lái)，對(duì)老齡化與AI的分析必須建立在堅(jiān)實(shí)的證據(jù)、數(shù)據(jù)與最佳實(shí)踐基礎(chǔ)上。正因如此，他強(qiáng)調(diào)國(guó)際合作——包括與中國(guó)合作——的重要性，以匯集更廣泛的實(shí)證、制定政策建議，并助力建立共同標(biāo)準(zhǔn)。

　　他進(jìn)一步闡明，企業(yè)需要一個(gè)支持性的政策環(huán)境，包括教育政策、激勵(lì)措施和就業(yè)創(chuàng)造機(jī)制，以應(yīng)對(duì)老齡化與AI帶來(lái)的雙重挑戰(zhàn)，并把握相關(guān)機(jī)遇。缺乏這類(lèi)政策，企業(yè)將難以適應(yīng)變革。例如，隨著AI改變勞動(dòng)力市場(chǎng)，企業(yè)將日益需要具備數(shù)字與AI相關(guān)技能的員工。然而海博提到，2023年員工規(guī)模超過(guò)十人的企業(yè)中，僅有約8%至9%正在積極應(yīng)用AI，這表明AI滲透率仍低但增長(zhǎng)迅速。因此，推動(dòng)相關(guān)教育與培訓(xùn)的政策至關(guān)重要。

　　回到老齡化議題，海博指出，盡管銀發(fā)經(jīng)濟(jì)在長(zhǎng)期照護(hù)和老年服務(wù)領(lǐng)域帶來(lái)機(jī)遇，但關(guān)鍵問(wèn)題在于勞動(dòng)力從何而來(lái)。為此開(kāi)展人才培養(yǎng)——不僅通過(guò)高等教育，也依靠職業(yè)教育與培訓(xùn)——至關(guān)重要。OECD正致力于研究如何評(píng)估和改進(jìn)職業(yè)教育體系，以更好地滿(mǎn)足這類(lèi)需求。

　　海博最后強(qiáng)調(diào)了知識(shí)共享的重要性。政府、地方當(dāng)局與行業(yè)協(xié)會(huì)有責(zé)任與企業(yè)進(jìn)行有效溝通——告知他們現(xiàn)有政策、激勵(lì)措施和潛在機(jī)遇，例如雇傭年長(zhǎng)專(zhuān)家的益處。通過(guò)這種方式，可以幫助企業(yè)在由老齡化和AI這兩大強(qiáng)勁趨勢(shì)所塑造的復(fù)雜格局中穩(wěn)健前行。

　　以下為英文原文：

　　"Triple Planetary Crisis": Unlocking Environmental Governance Through Systemic Financing

　　HAJBA stressed that the world faces a "triple planetary crisis" encompassing climate change, biodiversity loss, and pollution. He pointed out that while the global focus has largely been on climate change and the low-carbon transition, the importance of biodiversity has grown significantly for governments and businesses since relevant summits such as those related to the Montreal Protocol. Meanwhile, pollution directly impacts daily life. Citing China's past experience with severe air pollution and subsequent significant improvements as an example, HAJBA noted that many countries still face serious challenges in this area. Therefore, he argued that all three components of the crisis must be considered comprehensively.

　　Discussing the implementation of plans like the Paris Agreement, HAJBA identified finance as a key barrier. He indicated that without adequate and appropriate funding, climate goals would be very difficult to achieve. Currently, climate finance comes primarily from public sources, but global economies are recovering slowly from the pandemic while also facing challenges like debt and fiscal pressures, limiting government capacity to invest. HAJBA emphasized that the OECD is monitoring climate finance progress and has found that the finance needed for emerging and developing economies must quadruple by 2030. Consequently, mobilizing private capital is becoming increasingly important. However, according to an OECD report, private finance currently accounts for only about one-fifth of total climate investment, leaving substantial room for growth.

　　To address this, HAJBA suggested several avenues: first, exploring the use of blended finance; second, leveraging the role of public policy banks and development banks, such as the China Development Bank; and third, utilizing the power of multilateral development banks like the World Bank, the Asian Development Bank, and the Asian Infrastructure Investment Bank. He stressed that the corporate governance and decision-making of these financial institutions must integrate climate, biodiversity, and pollution objectives at their core to ensure their activities address the "triple planetary crisis."

　　The Transition Path from Diversified ESG to Systemic RBC

　　HAJBA stated that businesses have a responsibility in achieving climate goals and tackling the triple crisis, and government expectations are reflected in principles and metrics like ESG (Environmental, Social, and Governance). However, he also pointed out challenges within the current ESG landscape: the proliferation of disparate ESG standards globally can confuse companies; imbalances exist across different ESG frameworks, such as an overemphasis on corporate governance at the expense of robust assessment of environmental or labor rights impacts; and current assessments often focus on company-internal "inputs" rather than actual performance outcomes.

　　Therefore, HAJBA highlighted the OECD's advocacy for "Responsible Business Conduct" (RBC). He explained that this is based on the OECDGuidelines for Multinational Enterprises on Responsible Business Conduct, established in the 1970s and updated in 2023. These guidelines reflect government expectations, calling on enterprises to identify and manage the potential negative risks and impacts of their operations—including across their entire supply chains—on the environment, society, human rights, labour rights, and anti-corruption, among other areas. The OECD provides general due diligence guidance as well as sector-specific guidance for key industries like agriculture, minerals, and textiles & garments, offering companies a practical six-step manual for due diligence, including risk identification, mitigation, and remediation.

　　HAJBA emphasized that this RBC standard has been incorporated into many national laws related to sustainable supply chains. For instance, the EU's Corporate Sustainability Due Diligence Directive (CSDDD) draws on the OECD RBC standards. He noted that companies adhering to this standard are better positioned to comply with regulations and audit requirements. Furthermore, this standard integrates principles from the UN, making it fully incorporates requirements related to climate change, biodiversity, and pollution. It calls on companies not only to identify risks but also to act responsibly and support the achievement of international climate and biodiversity goals.

　　In addition, HAJBA mentioned a major OECD initiative: the Inclusive Forum on Carbon Mitigation Approaches (IFCMA). He described it as a platform designed for all countries—regardless of size or development level—to participate on an equal footing, to learn from each other, and to share policies and practical experiences. The focus, he stated, is not on ranking or imposing rules but on mapping global policies, identifying what works, and thereby helping countries meet their Paris Agreement goals. HAJBA pointed out that China is very active in the technical work of the IFCMA and is a leader in the adoption and commercialization of clean technologies. The OECD looks forward to deepening cooperation with China in this area.

　　HAJBA reaffirmed the importance of tackling climate change from both macro-policy and business-practicality perspectives. He concluded that global goals must be translated into a language businesses understand, accompanied by concrete support. While large corporations may have the resources to establish dedicated departments, small and medium-sized enterprises particularly need such practical guidance and support.

　　The Value and Compliance Advantages of Responsible Business Conduct

　　HAJBA believes that adhering to responsible business conduct offers more than just assurance, a guarantee, or an incentive for ethical practices. It fundamentally represents a commitment to being mindful of potential negative impacts on the environment, society, and other critical areas.

　　In his view, this commitment aligns with the growing expectations of global business partners and governments. He notes that companies themselves increasingly prefer to engage with partners who follow such principles. For instance, when a company conducts due diligence within its supply chain or undergoes assessment by a partner, compliance with these standards becomes more straightforward. HAJBA suggests that this, in turn, can contribute significantly to business success.

　　Furthermore, HAJBA emphasizes a practical benefit: the principles and standards of responsible business conduct are now embedded in numerous laws and regulations worldwide. He states that this integration aids companies in compliance, especially when operating internationally. If a company is already familiar with or adheres to these standards, navigating local regulatory requirements becomes markedly easier, reducing hurdles and minimizing barriers to global operation.

　　Two Priority Areas for Future China-EU Cooperation: Environmental Governance and Tax Reform

　　HAJBA stresses that despite the various challenges we face, including geopolitical ones, international cooperation is now more vital than ever. Maintaining communication and continuing collaborative work remains indispensable. He highlights that the OECD has been cooperating with China for three decades, with China being one of its key partners.

　　HAJBA explains that this cooperation spans multiple policy areas and is mutually beneficial. On one hand, China contributes significant experience, knowledge, and data to the OECD's databases, which supports the organization's policy analysis, research, and standard-setting work. On the other hand, the OECD's knowledge base, data, and policy recommendations have assisted and supported China's reform process over many years. HAJBA describes the OECD as a "one-stop shop" that synthesizes policies and best practices from both its members and other economies worldwide.

　　In HAJBA's view, the areas of collaboration are broad, encompassing environmental taxation, macro-economic management, responsible business conduct, corporate governance, education, agriculture, chemical management, development cooperation, science and technology policy, among others.

　　When asked about where and how specifically China could further deepen cooperation with the world, including OECD countries, HAJBA emphasizes that the focus should be on addressing the most pressing global challenges. In his view, the triple planetary crisis represents the most urgent issue. He notes that these challenges affect all countries and cannot be resolved by any single nation alone. Therefore, evidence-based cooperation, supported by comparable data collection and open policy dialogue, is essential. He clarifies that this is not about prescribing policies or ranking countries, but about maintaining communication, mutual learning, and acknowledging different national contexts and development paths.

　　Another key area HAJBA identifies is international taxation. He states that taxation is a major revenue source for all countries, but the digital economy has complicated tax regimes, as multinational companies may shift profits to low-tax jurisdictions. The OECD has been leading international efforts on this front, notably through the Base Erosion and Profit Shifting (BEPS) project, which aims to ensure a fairer distribution of taxing rights. HAJBA notes that China has been an integral part, a strong supporter, and an active partner in this multilateral cooperation. Given China's robust tax system, its ongoing reforms, and its extensive international economic engagement, continued cooperation in this area is important not only for China but for all countries seeking a balanced and equitable international tax framework.

　　Navigating the Future: Challenges and Opportunities at the Intersection of Demographic Aging and Artificial Intelligence

　　In discussing the major megatrends that will shape the future, HAJBA identified several key ones, such as population aging and AI. He believes these developments require extensive, rigorous analysis—not only of the challenges they present but also of the opportunities they create.

　　He explains that aging will alter labor and skill needs at both the national and corporate levels. At the same time, however, it opens up new possibilities in areas such as the silver economy, the health industry, the care sector, and age?related services.

　　Regarding AI, HAJBA describes it as a rapidly evolving domain that demands constant attention, evaluation, and analysis. Like aging, AI brings substantial opportunities—for example, the potential for higher productivity and advances in healthcare. Yet it also comes with significant risks and challenges. One major challenge is the sheer speed of change in AI technologies, which makes it difficult for policymakers and societies to keep pace. HAJBA contrasts this with earlier phases of digitalization, such as the spread of mobile technology, which unfolded over decades, whereas AI is progressing much faster.

　　He also notes serious concerns about the trustworthiness of AI, including potential operational and reputational risks. To address these, HAJBA outlines the work of the OECD, which runs a policy observatory to track AI policies across member countries and periodically updates the OECD AI Principles. Another key activity is collecting data on AI incidents through a dedicated reporting framework, enabling the organization to identify emerging risks and take a more anticipatory approach to governance.

　　In HAJBA’s view, it is essential to base analysis of both aging and AI on solid evidence, data, and best practices. That is why he stresses the importance of international cooperation, including with China, to gather broader evidence, develop policy recommendations, and help establish common standards.

　　He elaborates that businesses require a supportive policy environment—including education policies, incentives, and job?creation measures—to tackle the challenges posed by both aging and AI, and to seize the associated opportunities. Without such policies, it would be very difficult for firms to adapt. For example, as AI transforms the labor market, companies will increasingly need workers with digital and AI?related skills. Yet, as HAJBA recalls, in 2023 only about 8–9% of firms with more than ten employees were actively using AI, indicating that penetration is still low but growing quickly. Hence, policies that promote education and training in these areas are crucial.

　　Turning back to aging, HAJBA points out that while the silver economy offers opportunities in long?term care and elder services, a key question is where the workforce will come from. Training people for these roles—not only through higher education but also through vocational education and training—is vital. The OECD is working on how to assess and improve vocational education systems so they can better meet such needs.

　　HAJBA concludes by underscoring the importance of knowledge?sharing. Governments, local authorities, and industry associations have a responsibility to communicate effectively with businesses—informing them of existing policies, incentives, and potential opportunities, such as the benefits of hiring older experts. By doing so, they can help firms navigate the complex landscape shaped by these two powerful megatrends.