Page 163 - ACCA P1 slides 2017-18

S&E Reporting – Why bother?

• stakeholders want to know

• more aware of the potential risk

• the ethical performance of a business is a factor in

some investor's decision to invest.

• employees may use ethical performance as a criterion

in their choice of potential employer

• some consumers will not buy goods or services from

unethical companies

• voluntary disclosure may pre-empt regulatory

intervention

• provide an impetus for internal development and a

higher level of Corporate Governance

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