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ACCA《P1專業(yè)會(huì)計(jì)師》考試復(fù)習(xí)指導(dǎo)5

考試網(wǎng)  [ 2016年6月15日 ] 【

  1.The social and environment effect by economic activity

1.1 Environmental footprint is the impact that a business’ activities have upon the environment including its resource consumption and pollution emissions

<1> Environment costs

a. Direct and indirect: waste management, remediation costs or expenses, compliance costs, permit fees and environmental certification, legal costs and fines, environmental training, environmentally driven R&D

b. Contingent or intangible environmental costs: compensation costs, employee health and safety with potential litigation, risk of impaired assets, reputation.

 1.2 Social footprint is the impact that a business’ activities have upon the social including communities (particularly where operations are based),customers (product safety issues),employees (job creation issues),suppliers, competitors and reputation risk.

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