Every worker deserves a job with dignity, and a living wage is fundamental to that. Yet for most companies, it remains a work in progress. This session explores how to better capture the steps companies are taking toward paying a living wage. It will also examine how this journey intersects with other corporate transitions already underway, including decarbonisation and digitalisation, which create new pressures and trade-offs. Building on the strong foundations laid by partners who help guide and enable companies on this topic, WBA welcomes input to strengthen how it measures progress and helps accelerate action toward living wage payment. 

As AI becomes increasingly embedded in business operations, products and services, it is shaping companies’ impacts on people and planet. This session explores how WBA’s Integrated Transition Assessment can better capture responsible AI governance, including whether companies have clear AI principles, assess AI-related risks and impacts, disclose how AI is used, and address impacts on workers, consumers, communities and the environment. We welcome input on whether the proposed indicators are robust, credible and useful for stakeholders seeking to understand how companies are managing the real-world impacts of AI. 

These two sessions are topic-agnostic. Whether you have followed the consultation closely or are joining for the first time, this is a space to hear updates and engage directly with WBA's team, raise questions, share feedback, and respond to what you have seen in the draft methodology. 

Two sessions have been scheduled to accommodate participants across time zones. All perspectives are welcome. 

• Delivers one integrated view on transition progress.
• Consolidates competing frameworks and fragmented data.
• Streamlined questionnaire focuses on sector priorities.
• Reveals where the biggest impacts, risks and opportunities sit.
• Evolves existing reporting into a credible transition story.
• Connects transition performance to long-term value creation.

• Strengthens the basis for holding companies accountable.
• Provides cross-sector, geography evidence for policy learning.
• Enhances visibility of corporate risk management.
• Enables smarter and targeted policymaking.
• Drives international alignment on transition expectations.

• Provides evidence to demand actions.
• Connects corporate performance and impacts transparently.
• Holds companies to account on their delivery.
• Informs and strengthens coordinated advocacy.

• Helps to identify genuine transition leaders and laggards.
• Strengthens portfolio-level risk assessment.
• Helps assess exposure to climate, nature and social risks and identify opportunities.
• Strengthens stewardship and enables smarter capital allocation.