Lack of understanding and oversight of the workforce as well as supply chain leads to increased operational risk for company and in turn heightens investment risk. Covid‐19 has shone a spotlight on the myriad costs associated with poor workforce practices (reputational, legislative and operational). Increasing requirements for mandatory disclosure around ‘S’ topics for both companies and investors have also raised the cost (financial, reputational) of poor
reporting and due diligence on this issue.