Question：Which of these would not be an advantage of external social and environmental reporting?
A. It enhances accountability to shareholders and other stakeholders.
B. It can limit damage to reputation if the company has generated adverse environmental impacts.
C. It can provide marketing opportunities.
D. It ensures the company reduces its environmental footprint.
The correct answer is:It ensures the company reduces its environmental footprint.
解析：It may encourage the company to reduce its footprint, but it does not ensure it will. The company may report an increased footprint each year. However the fact that this is being reported will improve accountability, as it gives stakeholders the opportunity to make better-informed judgements about what the company is doing.
　　高顿网校温馨提醒
　　各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文