Examlex
CSR reporting in Canada is no longer voluntary for companies with public ownership.
Direct Materials
Raw materials that are directly traceable and allocable to the production of specific goods or services.
Raw Materials
Basic substances in their natural, modified, or semi-processed state, used as inputs to a production process for subsequent modification or transformation into finished goods.
Direct Labor
The workforce directly involved in product manufacturing, whose labor is easily traced to the product itself.
Wages of Supervisors
Compensation paid to individuals who oversee and manage the work of others within an organization.
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