维持生计的工资：对可持续发展至关重要（英）2024

A Living Wage – Crucial for Sustainability

Executive Summary

Today, the social dimension of sustainability has emerged as a critical agenda that cannot be ignored. Inequality is a systemic risk, with the World Inequality Lab estimating that the top 10% of earners receive nearly 52% of total global pay, while the lowest-paid half of workers receive only 8.5% (Chancel et al., 2021).

Key Points:

1. Definition of a Living Wage:

   • A living wage provides a worker and their family with a decent standard of living, including discretionary income or savings for unexpected events.
   • It is based on normal hours of work (excluding overtime) and varies by local or regional cost-of-living.

2. Importance of a Living Wage:

   • It acts as a significant socio-economic multiplier, benefiting workers, employers, economies, and governments.
   • It enables workers to have a decent standard of living, access better nutrition, health, education, and savings for emergencies.

3. Recent Context:

   • The recent cost-of-living crisis has exacerbated inequality, leading to strikes, protests, and demonstrations globally.

4. Sustainability and Living Wages:

   • While organizations often focus on environmental and economic aspects of sustainability, the payment of living wages is crucial for addressing social dimensions.
   • Living wages are linked to several UN Sustainable Development Goals, particularly those related to poverty reduction and decent work.

5. Role of Finance and Accountancy Professionals:

   • These professionals recognize the importance of living wages and see it as both an ethical and fundamental human rights issue.
   • They acknowledge their responsibility to influence the payment of living wages within their organizations and supply chains.
   • New approaches are needed in corporate reporting to measure and report the value of people, reflecting the social dimension of sustainability.

6. Current Challenges:

   • Despite awareness, a significant number of workers still do not earn enough for a decent standard of living.
   • There is a need for broader adoption and extension of living wage payments beyond individual entities to their supply chains.

7. Emerging Trends:

   • Living wages are gaining attention in standard-setting processes, such as the European Sustainability Reporting Standards (ESRS).
   • The profession must stay informed about these developments and explore new ways to report the value of people in corporate reporting.

Calls to Action

• Organizations: Implement living wage policies and extend them to supply chains.
• Professionals: Take responsibility for influencing the payment of living wages within their organizations and supply chains.
• Standard Setters: Integrate living wages into sustainability reporting frameworks.

By addressing the issue of living wages, organizations can contribute significantly to reducing inequality and fostering a more sustainable and equitable future.