Assume you are the CFO (Chief Financial officer) of a large manufacturing parent company based in a wealthy, developed nation. Your CEO (Chief Executive Officer) is considering expanding manufacturing operations as a subsidiary, in a nearby undeveloped country that is suffering from poverty and health concerns. In addition, there are few company regulations in place and those that do exist are poorly enforced.

Required: Provide a report to your CEO outlining what reporting disclosures from an environmental, social and governance (ESG) perspective you would recommend and why?