first four executives succeeding the manager [and every person holding the position equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be
equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be considered as executive as well. Therefore, both Manager Z and Assistance CFO Y are
the first and most widely adopted global standards for sustainability reporting. They feature a modular, interrelated structure, and represent the global best practice for reporting on a range of
the first and most widely adopted global standards for sustainability reporting. They feature a modular, interrelated structure, and represent the global best practice for reporting on a range of