Beyond Compliance 2024

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Beyond Compliance: Embedding Impact through Innovative Finance36Endnotes 1. IBM Institute for Business Value. (2022). Own your impact: Practical pathways to transformational sustainability. 2. European Union. (2022). Corporate Sustainability Reporting Directive (CSRD) (Directive (EU) 2022/2464). 3. McKinsey & Company. (2023). Consumers care about sustainability – and back it up with their wallets. https://www.mckinsey.com/industries/consumer-packaged-goods/our-insights/consumers-care-about-sustainability- and-back-it-up-with-their-wallets. 4. Deloitte. (2024). Gen Z and Millennial Survey. 5. Bartlett, N., & Coleman, T. (2019). Major risk or rosy opportunity: Are companies ready for climate change? CDP Disclosure Insight Action. 6. Business and Sustainable Development Commission. (2017). Better business, better world. 7. World Economic Forum. (2021). The resiliency compass: Navigating global value chain disruption in an age of uncertainty. 8. Harvard Business Review Analytic Services. (2023). Emerging strategies for operationalizing sustainability efforts. 9. European Commission. (2024). Corporate sustainability due diligence. https://commission.europa.eu/business-economy- euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en . 10. International Labour Organization. (2022). Global estimates of modern slavery: Forced labour and forced marriage. 11. Walk Free. Global slavery index: The value of products at risk of forced labour. 12. LRQA. (2024). Supply Chain ESG Global Risk Outlook 2024. 13. EQS Group. (2024). Survey reveals gaps in European companies’ preparedness for new supply chain regulations. 14. PwC. (2024). Voice of the Consumer Survey 2024. 15. Business and Sustainable Development Commission. (2017). Better business, better world. 16. AXA. (2024). Activity report. 17. Boyde, E. (2021). ESG outperformance looks set to end, study suggests. Financial Times. 18. Malich, J., and Husi, A. (2024). MSCI ESG ratings and cost of capital. MSCI. 19. BCR Publishing. (2024). World Supply Chain Finance Report 2024. 20. World Bank. (2024). Skills and workforce development. https://www.worldbank.org/en/topic/skillsdevelopment. 21. World Bank. (2024). Skills and workforce development. https://www.worldbank.org/en/topic/skillsdevelopment. 22. ManPowerGroup. (2024). Global 2024 talent shortage. 23. World Economic Forum. (2023). The future of jobs report 2023. 24. McKinsey & Company. (2024). How companies are reskilling to address talent gaps. https://www.mckinsey.com/capabilities/people-and-organizational-performance/our-insights/beyond-hiring-how- companies-are-reskilling-to-address-talent-gaps. 25. United Nations Industrial Development Organization (UNIDO). (2023). Supporting sustainable supply chains. 26. Korn Ferry. (2018). Future of work: The global talent crunch. 27. Schellhase, J., McConnaughey Page, H., and Polycarpe, M. (2023). Corporate philanthropy: Emerging strategies for lasting impact. Milken Institute. 28. Porter, M. E., and Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review. 29. Reckitt. (2024). The Reckitt Fight for Access Fund. https://www.reckitt.com/our-impact/fairer-society/fight-for-access-fund/. 30. Boston Consulting Group and Roots of Impact. (2019). Accelerating impact-linked finance. 31. International Finance Corporation (IFC). (2024). IFC Project Information and Data Portal: GTSF PepsiCo Mexico. https://disclosures.ifc.org/project-detail/SII/48820/gtsf-pepsico-mexico. 32. Social Finance. (2020). Innovative finance to address bonded labor in supply chains. 33. Soo-jin, K., and Sung-hoon, P . (2024). Measuring social performance for social progress credit. Center for Social Value Enhancement Studies. 34. Shin, H., Imm, G., Jeong, M. E., Kim, H. J., and Kim, H. (2024). Korea’s experiment with pay-for-success. Stanford Social Innovation Review. 35. Shin, H., Imm, G., Jeong, M. E., Kim, H. J., and Kim, H. (2024). Korea’s experiment with pay-for-success. Stanford Social Innovation Review. 36. Yi, J.-B., and Chun, S.-H. (2022). The effect of cash incentive projects on the social value performances of social enterprises: An empirical analysis of SK’s Social Progress Credit in Korea. Sustainability, vol. 14, no. 10: 6310. https://doi.org/10.3390/su14106310.
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