這種屬于textbook里面有章節(jié)，實(shí)際上有爭(zhēng)論的考點(diǎn)，同時(shí)又是我們不熟悉的內(nèi)容，我自己畫個(gè)表在書上，考試前讀一讀。
如何答與environment reporting有關(guān)的題目
1。外因：
public interest
reputation damage
loss customer
legal requirement
適當(dāng)舉例子，顯得自己知識(shí)面很廣：ACCA Award, FTSE 4 GOOD, Fortune 500亦有評(píng)選最有社會(huì)責(zé)任感公司。
Shell的虛假原油儲(chǔ)量報(bào)告
2。內(nèi)因
differentiate competency.
social responsibility
get public approval
demostrate compliance with legislation.
3.環(huán)境報(bào)告的組分：
statement by CEO / senior management
executive summary
overview on sustainability report
policy in place
organization function system
4.要披露的東西：
environment policy
formal system to manage environment risk
effect response to government legislation
設(shè)置了哪些KPI來(lái)衡量績(jī)效
相關(guān)的accounting policy 包括 envrionment measure, cost， loss，impairment review
要披露的金額：charge to P/L 的 fine,penalty
符合IAS 37要求的provision，contigent liability.
R&D cost, CAPEX
對(duì)環(huán)境方面的cost/benefit的analysis
要是考到這題，考官一看，哎，這人寫得很有條理，對(duì)envrionment issue很有見解，呵呵
如何答與environment reporting有關(guān)的題目
1。外因：
public interest
reputation damage
loss customer
legal requirement
適當(dāng)舉例子，顯得自己知識(shí)面很廣：ACCA Award, FTSE 4 GOOD, Fortune 500亦有評(píng)選最有社會(huì)責(zé)任感公司。
Shell的虛假原油儲(chǔ)量報(bào)告
2。內(nèi)因
differentiate competency.
social responsibility
get public approval
demostrate compliance with legislation.
3.環(huán)境報(bào)告的組分：
statement by CEO / senior management
executive summary
overview on sustainability report
policy in place
organization function system
4.要披露的東西：
environment policy
formal system to manage environment risk
effect response to government legislation
設(shè)置了哪些KPI來(lái)衡量績(jī)效
相關(guān)的accounting policy 包括 envrionment measure, cost， loss，impairment review
要披露的金額：charge to P/L 的 fine,penalty
符合IAS 37要求的provision，contigent liability.
R&D cost, CAPEX
對(duì)環(huán)境方面的cost/benefit的analysis
要是考到這題，考官一看，哎，這人寫得很有條理，對(duì)envrionment issue很有見解，呵呵