ACCA考试《P1-P3》模拟试题及答案9
Attracts investment:
Institutional investors are likely to be attracted by increased disclosure and transparency provided by the CSR.
Compliance:
Although not a precise listing requirement, it is possible that non-compliance would threaten listing in the future. Provision of information now helps to ensure that JK will be able to meet any future requirements regarding CSR. For example, Marks & Spencer and other UK listed companies already provide information over and above statutory and listed companies already provide information over and above statutory and listing rules change.