Michele Morales

Stakeholder capitalism represents an approach to value creation that broadens corporate duties beyond shareholders to encompass employees, customers, suppliers, communities, and the natural environment, acknowledging that sustainable success relies on managing impacts and relationships across a larger ecosystem. As organizations move toward this model, expectations for reporting and disclosure are evolving because stakeholders increasingly seek reliable, decision-focused insights into how companies generate value over time.Why Reporting Expectations Are RisingMultiple factors are rapidly intensifying the push for more comprehensive, detailed, and consistently standardized disclosures.Investor pressure: Large asset managers increasingly integrate environmental, social, and governance factors into investment decisions. They expect consistent…

The circular economy is reshaping the way societies produce, consume, and manage resources. By extending the life of products and reducing waste, this model offers environmental, economic, and social benefits that support long-term sustainable development.For decades, economic growth has depended on a largely linear production model in which raw materials are taken from nature, converted into goods, bought by consumers, and ultimately thrown away once they lose their usefulness, and while this system has driven industrial development and broadened access to products, it has also put immense strain on natural resources and produced waste on an unprecedented scale.Today, governments, businesses,…