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ACCA《P1专业会计师》考试复习指导5

来源 :中华考试网 2016-06-15

  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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