Exam 15: Accounting for Sustainability Social Reporting,environmental Reporting and Management Accounting

'Management accounting cannot contribute to our understanding of sustainability issues in organisations.' To what extent do you agree or disagree with this statement?

Which of the following statements is true?

What are external failure costs? Please provide two examples of types of external failure costs.

What external costs might BHP Billiton,a large Australian mining company,be concerned about?

A large part of sustainability accounting practices involves the measurement of:

Triple bottom line reporting most incorporates a consideration of:

Which of the following is an example of environmental performance in a triple bottom line report?

What are the four environmental cost types in organisations?

If BHP Billiton is concerned about the cost of implementing technologies that minimise GHG emissions in the future,what type of environmental cost are they concerned with?

Identify three value creation levers and discuss how sustainability initiatives might aid their attainment.

If BHP Billiton is concerned about the costs of monitoring existing levels of carbon emissions,what type of environmental cost are they concerned with?

Explain how external costs might impact the management of Nike Inc. ,the world famous clothing brand,and how accounting systems might help better understand these challenges.

Consider the following five environmental costs and identify them as any one of the four environmental costs: a. R&D to develop lower GHG emission processes b. Fines for toxic spills into an adjoining river c. Injuries suffered by staff in the course of organisational operations d. Fatality in the workplace e. Thermometer installation costs to monitor the temperature in a factory,to ensure staff health

How might the Epstein and Roy framework aid in the justification of sustainability investments?

How might the sustainability value chain perspective affect how the National Australia Bank (NAB)conducts its operations?

What are internal failure costs? How do they impact the organisation in the short and long term?

Which of the following stakeholders of an organisation are least likely to be directly impacted by its external costs?

Identify two sustainability related KPIs and explain how they raise an organisation's understanding of its sustainability performance?

If BHP Billiton is concerned about the medical costs for looking after employees with health concerns,they are concerned with:

If BHP Billiton is concerned about the cost of fines for excessive GHG emissions,what type of environmental cost are they concerned with?