摘要
The paper explores how OECD principles and standards on Responsible Business Conduct can help businesses take effective climate action in areas such as mitigation, adaptation, and resilience, while supporting a just transition. It explains how the OECD Guidelines for Multinational Enterprises and related due diligence guidance provide businesses with a framework to manage climate risks and align with climate policy goals. The paper highlights how businesses can use these standards to set science-based targets, reduce emissions, and strengthen climate resilience. It also addresses the need for alignment between business actions, climate objectives, and broader environmental and social goals.