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文 | Hehson财经 李欣然
在人类发展面临多重结构性挑战的时代，如何以系统性思维应对环境、经济与社会的交织难题，正成为全球治理的关键命题。气候变化、生物多样性丧失与污染问题构成的“三重环境危机”亟待破解，而人口老龄化与人工智能（AI）浪潮则在重塑未来社会的运行逻辑。面对这些跨越国界的复杂议题，建立有效的国际合作框架与市场激励机制比以往任何时候都更为重要。
在此背景下，Hehson财经与经济合作与发展组织（Organization for Economic Co-operation and Development，简称OECD）驻华代表海博（Tamas Hajba）进行了对话，从国际组织的视角探讨系统性解决方案。他深入阐释了如何通过创新融资机制调动私营资本应对环境危机，分析了企业从多元化ESG实践向系统性“负责任商业行为”转型的路径，并展望了中欧在环境治理与税收改革等关键领域的合作方向。同时，他也前瞻性地剖析了老龄化社会与AI时代所带来的挑战与机遇，强调证据导向的政策制定与国际知识共享的重要性。
OECD驻华代表海博（Tamas Hajba）与Hehson财经“三重环境危机”：以系统性融资破解环境治理困局
海博强调，世界正面临一场由气候变化、生物多样性丧失和污染问题构成的“三重环境危机”。他指出，虽然全球关注焦点长期集中在气候变化和低碳转型领域，但随着《蒙特利尔议定书》框架下相关峰会的召开，生物多样性保护对各国政府和企业的重要性日益凸显。与此同时，污染问题正直接侵蚀着人们的日常生活质量。例如中国曾经历严重空气污染阶段，而今已取得显著治理成效。海博指出，目前仍有许多国家在这一领域面临严峻挑战。因此他认为，必须对这三重危机进行系统性统筹应对。
在探讨《巴黎协定》等国际计划的落实路径时，海博将资金问题列为关键障碍。他表示，缺乏充足且精准的资金支持，气候目标将难以实现。当前气候资金主要依赖公共财政，但全球经济在疫情后复苏缓慢，加之债务压力和财政约束，限制了政府的投资能力。海博特别指出，OECD持续监测气候融资进展发现：到2030年，新兴市场和发展中经济体所需的气候资金规模需增长至目前四倍。这使调动私人资本变得尤为紧迫。然而根据OECD报告，目前私营部门融资仅占气候投资总额的五分之一左右，存在巨大的提升空间。
对此海博提出三条路径建议：一是探索运用混合融资模式；二是发挥公共政策银行和开发性金融机构（如中国国家开发银行）的引领作用；三是借助多边开发银行（如世界银行、亚洲开发银行、亚洲基础设施投资银行）的协同力量。他强调，这些金融机构必须将应对气候变化、保护生物多样性、治理污染等目标深度融入公司治理与决策体系，确保其业务活动切实呼应“三重环境危机”的治理需求。
从多元化ESG到系统性RBC的转型路径
海博指出，企业在应对三重环境危机方面负有责任，政府的期望也体现在ESG（环境、社会和治理）等原则和指标中。然而，他也指出了当前ESG领域存在的挑战：全球范围内ESG标准缺乏统一性，使企业在履规时感到困惑；不同ESG框架之间存在不平衡，例如过度强调公司治理，而弱化对环境或劳工权益影响的实质性评估；且现行评估往往聚焦于企业内部的“投入”而非实际绩效结果。
因此，海博着重强调了OECD倡导的“负责任商业行为”（Responsible Business Conduct，以下简称RBC）。他解释说，这基于《OECD跨国企业准则》，该指南自20世纪70年代制定，并于2023年更新。该指南反映了政府的期望，要求企业识别并管理其运营（包括整个供应链）可能对环境、社会、人权、劳工权益和反腐败等领域产生的负面风险与影响。OECD为此提供了全行业通用的《负责任商业行为尽责管理指南》，以及针对农业、矿产、纺织服装等重点行业的专项指南，为企业提供了基于风险的六步尽责管理过程的详细指导。
海博强调，这一RBC标准已被纳入许多与可持续供应链相关的国家法律中。例如，欧盟的《企业可持续发展尽责调查指令》（CSDDD）就借鉴了OECD的RBC标准。他指出，遵循这一标准的企业能更好地满足法规和审计要求。此外，该标准整合了联合国的原则，全面纳入了与气候变化、生物多样性和污染相关的要求。它呼吁企业不仅要识别风险，更要采取负责任行动，支持实现国际气候和生物多样性目标。
海博还提到了OECD的一项重大倡议——“碳减排方法包容性论坛”（IFCMA）。他将其描述为一个旨在让所有国家——无论规模大小或发展水平——都能平等参与、相互学习、分享政策和实践经验的平台。他强调，该论坛的重点不在于排名或强加规则，而在于梳理全球政策、识别有效做法，从而帮助各国实现《巴黎协定》目标。海博指出，中国在IFCMA的技术工作中非常活跃，并且在清洁技术的应用和商业化方面处于领先地位。OECD期待在这一领域深化与中国的合作。
海博重申了从宏观政策和企业实操双重视角应对气候变化的重要性。他总结道，必须将全球目标转化为企业能理解的语言，并提供具体支持。虽然大型企业或许有资源设立专门部门，但中小企业尤其需要此类实践指导和支持。
负责任商业行为的价值与合规优势
海博认为，遵循负责任商业行为准则的意义远超道德实践层面的保证、担保或激励，它本质上代表了一种郑重承诺——即主动关注企业经营对环境、社会及其他关键领域可能产生的负面影响。
在他看来，这种承诺正与全球商业伙伴及政府日益增长的期望相契合。他指出，企业自身也愈发倾向与遵循此类原则的伙伴开展合作。例如，当企业对自身供应链开展尽职调查，或接受合作伙伴评估时，遵守相关标准将使合规过程更为顺畅。海博认为，这最终将为企业商业成功提供重要支撑。
此外，海博特别强调了一个现实价值：负责任商业行为的准则与标准目前已融入全球众多法律法规体系。他表示，这种融合尤其在跨国经营中为企业合规提供了有效助力。若企业已熟悉或遵循这些标准，应对各地监管要求时将显著减轻负担，从而降低全球运营的障碍与壁垒。
中欧未来合作两大方向：环境治理与税收改革
海博强调，尽管我们面临包括地缘政治挑战在内的各种困难，国际合作在当下比以往任何时候都更加重要。保持沟通并持续开展协作，仍然是不可或缺的。他指出，OECD与中国已开展了三十年的合作，中国是其关键伙伴之一。
海博解释说，这种合作覆盖多个政策领域，且具有互利共赢的特点。一方面，中国为OECD的数据库贡献了丰富的经验、知识与数据，支持了该组织的政策分析、研究及标准制定工作。另一方面，OECD的知识库、数据与政策建议也多年以来协助并支持着中国的改革进程。海博将OECD形容为一个“一站式平台”，它整合了其成员国及全球其他经济体的政策与最佳实践。
在海博看来，双方合作领域广泛，涵盖环境治理、税收、宏观经济、负责任商业行为、公司治理、教育、农业、化学品管理、发展合作、科技政策等诸多方面。
在被问及中国可以如何以及在哪些具体领域进一步深化与世界（包括OECD国家）的合作时，海博强调，重点应放在应对最紧迫的全球性挑战上。他认为，此前提及的“三重环境危机”是最为紧迫的议题。他指出，这些挑战影响所有国家，无法由任何单一国家独自解决。因此，基于证据的合作至关重要，这需要可比数据的收集和开放的政策对话作为支撑。他强调，这并非为了规定政策或对国家进行排名，而是为了保持沟通、相互学习，并承认各国不同的国情和发展路径。
海博指出的另一个关键领域是国际税收。他表示，税收是所有国家的主要收入来源，但数字经济使税收制度复杂化，跨国公司可能将利润转移至低税收管辖区。OECD一直在这方面引领国际努力，特别是通过旨在确保更公平税权分配的“税基侵蚀和利润转移”（Base Erosion and Profit Shifting，简称BEPS）项目。海博指出，中国一直是这一多边合作中不可或缺的一部分，既是坚定的支持者，也是积极的参与者。鉴于中国健全的税收体系、正在推进的改革以及广泛的国际经济参与，在该领域持续合作不仅对中国重要，对所有寻求平衡、公平国际税收框架的国家都至关重要。
老龄化社会与人工智能时代的挑战与机遇
在探讨未来将塑造世界的主要大趋势时，海博指出了几个关键方向，例如人口老龄化与AI。他认为，这些发展趋势需要进行广泛而严谨的分析——既要关注其带来的挑战，也要审视其中蕴含的机遇。
他阐释道，老龄化将在国家和企业层面改变劳动力与技能需求。但同时，它也将在银发经济、健康产业、照护服务领域及老年相关服务等方面开辟新的可能。
关于AI，海博将其描述为一个快速演进的领域，需要持续的关注、评估与分析。与老龄化相似，AI带来巨大机遇——例如提升生产力和推动医疗进步，但同时也伴随着显著的风险与挑战。其中一个主要挑战在于AI技术变革的速度之快，令政策制定者与社会难以跟上。海博将这与早期数字化阶段（如移动通信技术的普及）进行了对比，后者历经数十年逐步推进，而AI的发展节奏则快得多。
他还指出，对AI可信度的担忧十分严峻，包括潜在的操作风险与声誉风险。为应对这些问题，海博概述了OECD的相关工作：设立了政策观察站，追踪成员国的AI政策，并定期更新OECD《人工智能原则》。另一项关键工作是借助专门的报告机制收集AI事件数据，从而识别新兴风险，并采取更具预见性的治理策略。
在海博看来，对老龄化与AI的分析必须建立在坚实的证据、数据与最佳实践基础上。正因如此，他强调国际合作——包括与中国合作——的重要性，以汇集更广泛的实证、制定政策建议，并助力建立共同标准。
他进一步阐明，企业需要一个支持性的政策环境，包括教育政策、激励措施和就业创造机制，以应对老龄化与AI带来的双重挑战，并把握相关机遇。缺乏这类政策，企业将难以适应变革。例如，随着AI改变劳动力市场，企业将日益需要具备数字与AI相关技能的员工。然而海博提到，2023年员工规模超过十人的企业中，仅有约8%至9%正在积极应用AI，这表明AI渗透率仍低但增长迅速。因此，推动相关教育与培训的政策至关重要。
回到老龄化议题，海博指出，尽管银发经济在长期照护和老年服务领域带来机遇，但关键问题在于劳动力从何而来。为此开展人才培养——不仅通过高等教育，也依靠职业教育与培训——至关重要。OECD正致力于研究如何评估和改进职业教育体系，以更好地满足这类需求。
海博最后强调了知识共享的重要性。政府、地方当局与行业协会有责任与企业进行有效沟通——告知他们现有政策、激励措施和潜在机遇，例如雇佣年长专家的益处。通过这种方式，可以帮助企业在由老龄化和AI这两大强劲趋势所塑造的复杂格局中稳健前行。
以下为英文原文：
"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 OECD Guidelines 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.
Hehson财经ESG评级中心简介
Hehson财经ESG评级中心是业内首个中文ESG专业资讯和评级聚合平台，致力于宣传和推广可持续发展，责任投资，与ESG（环境、社会和公司治理）价值理念，传播ESG的企业实践行动和榜样力量，推动中国ESG事业的发展，促进中国ESG评估标准的建立和企业评级的提升。
依托ESG评级中心，Hehson财经发布多只ESG创新指数，为关注企业ESG表现的投资者提供更多选择。同时，Hehson财经成立中国ESG领导者组织论坛，携手中国ESG领导企业和合作伙伴，通过环境、社会和公司治理理念，推动建立适合中国时代特征的ESG评价标准体系，促进中国资产管理行业ESG投资发展。
