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Gains from new reporting rules
Business accountability obligations must go beyond financial performance and encompass what is now referred to as non-financial reporting or sustainability reporting. FILE PHOTO | SHUTTERSTOCK
As the world moves towards what is, hopefully, the post-Covid-19 era, the focus is shifting back to the broader challenge of realising sustainable development in the face of a shrinking natural resource base and a changing climate.
The resulting uncertainty and the implicit demand for a radical transformation in the way business is done is drawing global attention back to the need to move fundamental corporate practices away from business-as-usual.
