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Such reporting can help entities to focus on long-term value creation, by addressing environmental,
social and governance (ESG) issues. Since investors are increasingly recognising that environmental
and social issues provide both risks and opportunities in respect of their investments and are seeking
disclosures on environmental and social performance of businesses, they can use ESG performance of
companies to make investment decisions.
Investing in social and environmental issues will not only improve own business continuity of
companies but also put them in a better position with their B2B (Business to Business) customers as
well as enable them to acquire new ones.
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