Living Wage /
Action on living wages goes to the heart of tackling inequality
Our work /
Shift plays a leading role in shaping how companies and investors assess and advance progress on, living wages.
Action on living wages by business goes to the heart of tackling inequality. For workers and their families, earning a living wage is fundamental to achieving a decent standard of living – reducing in-work poverty, strengthening economic security, and supporting more inclusive and stable societies
We work directly with global companies to embed living wage assessments into their operations and supply chains – supporting pilots, building internal capability, and helping turn ambition into implementation and impact. Our Living Wages Progress Tool – developed with the Capitals Coalition and Forvis Mazars – helps companies to move from commitment to targeted action.
We partner with leading international business initiatives to scale adoption and align approaches across the market. Our Accounting for a Living Wage Model, which underpins the Progress Tool, is increasingly recognized as a means to achieve rigorous and decision-useful measurement, building on well-established living wage methodologies and benchmarks.
We engage closely with investors and standard setters to put the focus on rewarding companies that demonstrate progress towards living wages.
Our approach /
Helping companies get started
We help companies take the first step on living wages by providing tools to measure wage gaps, set baselines, identify priorities, and track progress across operations and value chains. This practical approach improves outcomes for workers through fairer pay and greater financial security, while also strengthening workforce stability, productivity, and trust and helping companies manage operational, reputational, and regulatory risks.
Bringing clarity and credibility to company disclosures on living wages
We help ensure companies’ living wage commitments, targets, and disclosures are grounded in robust and credible methodologies. Through engagement with collective action platforms and leading disclosure frameworks, we work to strengthen transparency, accountability, and outcomes for workers while helping businesses meet evolving stakeholder and regulatory expectations.
Equipping financial markets to reward progress
We help build awareness of the business case for living wages and support investors to interpret emerging data and engage companies effectively on workforce issues. By strengthening demand for credible and comparable information, we help drive accountability, improve outcomes for workers, and recognize companies making meaningful progress.
Featured resources /
Accounting for a Living Wage Model
A standardized “Living Wage Accounting Model” that helps companies measure, report, and improve progress toward paying all workers a living wage.
Living Wage Progress Tool
A practical accounting framework for measuring and publicly reporting progress toward paying a living wage, with standardized metrics to track wage gaps, worker coverage, and business impacts across operations and supply chains.
Strengthening the ‘S’ in ESG: Living Wage Indicators
Recommendations for improving “S in ESG” living wage indicators to focus on measurable progress, credible methodologies, and evidence of improvements for workers.
The Case for Living Wages
How paying Living Wages improves business performance and tackles poverty.
Building Consensus around Just Transition Metrics
A common set of quantitative “just transition” metrics to help companies, investors, and standard-setters measure whether climate transition efforts are working for people.