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.
Heads Up is prepared by members of Deloitte's National Office as developments warrant. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor.