Integrated Reporting & Sustainability

来源: 高顿网校 2015-06-05
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  Environmental Footprint (EF)*
  *The environmental footprint is also referred to as the "ecological footprint".
  Environmental footprint— "The impact of an organisation in environmental terms (resource use, waste generation, physical environmental changes, etc)." A measure of human demand against earth's supply of resources.
  For an industrial setting, the company's environmental impact is determined by the amount of depletable raw materials and non-renewable resources it consumes to make its products and the quantity of wastes and emissions generated in the process.
  Traditionally, for a company to grow, the environmental footprint ("EF") usually had to get larger. The development of new technologies and the use of sustainable and recycled materials, however, has resulted in many companies being able to contain or reduce their EF as they grow.
  As economies grow, populations increase and lifestyles mature, and demand for products and services increases. For mature companies, if the incremental increase in demand outweighs the unit reduction to their EF, the net EF will grow. The EF of new companies, however, adds directly to the total EF of the industry and country in which they operate.
  1.3.1 Environmental Impact Issues*
  *In broad terms these can be classified between consumption issues (i.e. taking from the environment) or emission issues (i.e. producing and discharging into the environment).
  Air pollution and quality—airborne pollutant emissions and nuisance from odours.
  Water quality—availability of water supply, its rational supply and use, and pollutant emissions to water.
  Soil protection—soil erosion, pollution and contamination, "land take" (i.e. the total area of land needed for a building or development).
  Climate change:
  emissions and concentrations of greenhouse gas ("GhG");
  ozone depletion;
  effects of climate change.
  Noise—noise emissions, noise nuisance and damage from noise.
  Land and resource use—depletion of non-renewable resources and rational use of natural resources.
  Biodiversity—protection of endangered species and ecologically sensitive areas.
  Natural/cultural heritage—protection and conservation of natural/cultural assets.
  Waste management—waste production/disposal and nuisances from waste.
  Environmental risks—probability and magnitude.
  Human safety and health.
  Illustration 1 A Decision on a Transport Project
  As well as considering the need for fast, safe and efficient transportation, decision-makers in the current business and economic environment must take account of the costs of eliminating or minimising adverse effects such as:
  air, noise and water pollution;
  destruction or disruption of man-made and natural resources;
  community cohesion and the availability of public facilities and services;
  adverse employment effects;
  losses to property values;
  injurious displacement of people, businesses and farms; and
  disruption of desirable community and regional growth.
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ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点,根据学习计划推进学习进度
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70%的人正在学习该课程ACCA网课全科卡(8.2折)
为零基础刚开始学习ACCA的学员特别定制
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acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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Sdanvi

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Perry

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Perry
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Dora

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  • 老师好,acca持证工资待遇如何?
  • 老师好,35岁考acca有意义吗?
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