«Social issues are becoming a higher priority
on the business agenda. This is, in part, due
to increasing evidence of companies facing
operational, reputational and financial losses as
a result of failing to address the externalization
of costs and risks to workers, communities
and consumers. Moreover, there is growing
recognition of inequality as a systemic risk to
the resilience of business operations, value
chains and business models. Key stakeholders
including regulators, investors, customers
and civil society are demanding transparency
around how corporate strategy and practices
are impacting people and profit.
This primer is designed to help CFOs in
starting to understand and communicate
social performance as essential to their roles
and responsibilities, particularly as reporting
and disclosure standards develop regionally
and globally».
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