ACCA-维持生计的工资：对可持续发展至关重要（英）

A LIVING WAGE CRUCIAL FOR SUSTAINABILITYCopyright © September 2024 by the Association of Chartered Certified Accountants (ACCA), Mazars LLP and Shift Project, Ltd (Shift). All rights reserved. Used with permission of ACCA and Forvis Mazars LLP and Shift. Contact insights@accaglobal.com for permission to reproduce, store or transmit, or to make other similar uses of this document.About ACCA We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.comAbout Shift Shift is the leading center of expertise on the UN Guiding Principles on Business and Human Rights. Our global team of experts works across all continents and sectors to challenge assumptions, push boundaries, and help redefine corporate practice, in order to build a world where business gets done with respect for people’s dignity. We are a non-profit, mission-driven organization, headquartered in New York City.More information is here shiftproject.orgAbout Forvis Mazars Forvis Mazars is a leading global professional services network. The network operates under a single brand worldwide, with just two members: Forvis Mazars LLP in the United States and Forvis Mazars Group SC, an internationally integrated partnership operating in over 100 countries and territories.Both member firms share a commitment to providing an unmatched client experience, delivering audit & assurance, tax and advisory services around the world. Together, our strategic vision strives to move our clients, people, industry and communities forward. Through our reach and insight, we help organisations respond to emerging sustainability issues in the global marketplace including human rights, climate change, environmental impacts and culture.A LIVING WAGE – CRUCIAL FOR SUSTAINABILITY The cost-of-living crisis of late 2021 to 2023 has affected almost all geographies and generations, and genders. Strikes and protests by workers and communities demonstrate how much this issue has affected them. Cost-of-living concerns have become a key issue in political elections ar