- Understand that employees, customers, shareholders, and other stakeholders may have idiosyncratic expectations regarding employer actions;
- Identify and understand employer responsibilities beyond those established by law, in areas such as environmental care, human rights, and the socio-economic development of society;
- Know how employer ethics can contribute to achieving business objectives and attracting talent;
- Understand that, for business sustainability, the social performance of employers is as relevant as their economic performance;
- Understand the importance for employers of setting business objectives that align with sustainable development.