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.

　　Stakeholders:

　　The amount of voluntary disclosure helps in discharging the multiple accountabilities of various stakeholder groups. For example, shareholders obtain a better picture of the company (as noted above) but other interested parties such as pressure groups can see progress being made on the ethical stance of the company, for example.