The nature of value creation is changing in response to global trends — whether related to technology, the role of business in society, or planetary limits, including the effects of climate change. There are a number of forces affecting business, including how investors’ information needs are changing in response to these developments. Companies are increasingly taking a wider view of risks and opportunities associated with their business, particularly those related to the interdependent nature of business and to how companies rely on people and natural resources to sustain their business value while also affecting society and the environment.
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