Research | A conceptualisation of sub-living wages: Liabilities, leverage, and risk
A conceptualisation of sub-living wages: Liabilities, leverage, and risk

A conceptualisation of sub-living wages: Liabilities, leverage, and risk

15 June 2022

This report proposes an alternative approach for organisations to account for wages paid below the local living wage level through a firm’s balance sheet, creating leverage effect as the organisation borrows from society, reflecting higher stakeholder risk. This can help investors, policymakers, customers, corporate managers and other stakeholders to assess an organisation’s exposure to human capital erosion.

 

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