Reporting on Environmental, Social and Governance (ESG) issues is becoming increasingly important for companies. Soft-law and voluntary initiatives around ESG and sustainability are being replaced by hard-law reporting requirements, making it mandatory for companies to disclose their sustainability efforts.
It is important to remember that ESG reporting is not the end in itself, even when it is mandated. Its role is to provide the rigour required to ensure a company is acting in a way that maximises its ESG performance, and that needs to include workforce nutrition.
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