维持生计的工资：对可持续发展至关重要（英）2024

Investment Rating - The report emphasizes the importance of a living wage as a crucial factor for sustainability, indicating a positive investment outlook for organizations that adopt living wage practices [7][10][22]. Core Insights - The report highlights that the cost-of-living crisis has exacerbated inequality, affecting workers globally and leading to significant social unrest [7][8][13]. - A living wage is defined as the income necessary for a worker and their family to maintain a decent standard of living, which varies by region and local cost of living [15][34][35]. - The research indicates that 89% of survey respondents recognize the importance of a living wage, with 82% linking it to sustainability [17][40]. - Living wages are seen as a socio-economic multiplier, benefiting not only workers but also organizations through improved productivity and reduced turnover [10][16][50]. Summary by Sections Executive Summary - The report identifies rising inequality as a systemic risk, with the top 10% of earners receiving nearly 52% of global pay, while the lowest-paid half receive only 8.5% [13][55]. - The report calls for the integration of living wages into sustainability discussions at the board and senior management levels [17][22]. Current Perspectives on a Living Wage - The report states that 66% of respondents believe paying a living wage is ethically right, and 65% view it as a human right [50][51]. - The International Labour Organization (ILO) emphasizes that decent wages are essential for economic and social development [14][40]. - The report notes that legislative requirements, such as the Corporate Sustainability Due Diligence Directive (CSDDD), are crucial for advancing living wage practices [18][60]. Calls to Action - The report outlines specific actions for finance and accountancy leaders to advocate for living wages, including integrating wage discussions into sustainability agendas and supporting transition plans for living wages across value chains [22][24][28]. - It encourages governments to recognize inequality as a systemic risk and to implement national living wage policies [25][29]. - Industry groups are urged to collectively transition towards paying living wages and to recognize the socio-economic benefits of such practices [26][28].