Question：Grabbit is a waste disposal firm employed mainly by the Midshire District Council. The company wishes to demonstrate its commitment to environmental issues and is proposing to produce an environmental report for the current accounting period.
Which three of the following costs incurred by Grabbit are most likely to be featured in its environmental report? (Assume all the costs are material)
A. Salaries of quality standards auditors.
B. Developing a new process for waste recycling over a three year period which will be sold to other organisations.
C. Costs of converting the company fleet of vehicles to low pressure gas fuel instead of diesel.
D. Costs of restructuring its general ledger and reporting systems to cater for the new reports.
The correct answers are:Costs of restructuring its general ledger and reporting systems to cater for the new reports; Salaries of quality standards auditors; Costs of converting the company fleet of vehicles to low pressure gas fuel instead of diesel.
Developing a new process for waste recycling over a three year period which will be sold to other organisations is the least likely to be included, on the grounds that it is a commercial project.
解析：Thus the other three options are the correct answers.
However there is no technical framework for environmental reporting, hence there are no restrictions on Grabbit including whatever they like.
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