Guideline on the Management of the Social Aspect of Corporate Sustainability

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Pawat Satayanurug


Business operation today should not only prioritize the maximization of profits and shareholders’ benefits as its ultimate goals, but should also respect social responsibility and human rights in order to achieve sustainability throughout the organization and its supply chain. Sustainability reporting is one of the approaches which various regulators require business enterprises to perform, as it allows them to conduct due diligence in order to assess whether there are risks that their operation may cause or contribute to the adverse human rights impact, as well as to prevent, mitigate or remediate the affected. Therefore, issues listed in the social aspect of sustainability reporting should reflect the international standards on human rights and labor, which may be categorized as the ones required by law and the others which are value-added to the business enterprises, while considering the constant dynamic of current situations.

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