Environmental Disclosure – NBC Institute

AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

Question

The disclosure of information on the effect that the operation of an entity has on the natural environment can be found in……………..section of the annual reports and accounts.

Answer

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Tags: Annual Reports, Environmental Disclosure, Sustainability Reporting
Level: Level 3

Topic: Environmental and Sustainability Audits
Series: NOV 2011

CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

Question

The directors of Kibi Ltd, a bauxite mining company in East Akim Municipal Assembly, after reviewing their published financial statements, are of the view that their financial statements have limited environmental information and do not address a broad enough range of users’ needs.

Despite the difficulties in recognizing and measuring the financial effects of environmental matters in financial statements, Kibi Ltd discloses the following environmental information in its financial statements:

Release of minerals and other naturally occurring impurities including heavy metals;
Loss of natural fishing and recreational places;
Soil erosion and sedimentation, noise, and dust.

Required:
i) Explain THREE (3) factors which motivate companies to disclose social and environmental information in their financial statements. (3 marks)

ii) Identify FOUR (4) specific difficulties in recognizing and measuring the financial effects of environmental matters. (4 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Environmental Disclosure, Financial Statements, Social responsibility, Sustainability
Level: Level 3

Topic: Beyond financial reporting
Series: MAY 2019

AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

Question

The disclosure of information on the effect that the operation of an entity has on the natural environment can be found in……………..section of the annual reports and accounts.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Annual Reports, Environmental Disclosure, Sustainability Reporting
Level: Level 3

Topic: Environmental and Sustainability Audits
Series: NOV 2011

CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

Question

Release of minerals and other naturally occurring impurities including heavy metals;
Loss of natural fishing and recreational places;
Soil erosion and sedimentation, noise, and dust.

Required:
i) Explain THREE (3) factors which motivate companies to disclose social and environmental information in their financial statements. (3 marks)

ii) Identify FOUR (4) specific difficulties in recognizing and measuring the financial effects of environmental matters. (4 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Environmental Disclosure, Financial Statements, Social responsibility, Sustainability
Level: Level 3

Topic: Beyond financial reporting
Series: MAY 2019

Question Tag: Environmental Disclosure

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AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

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Question Tag: Environmental Disclosure

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AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

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CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

You're reporting an error for "CR – May 2019 – L3 – Q5a – Beyond financial reporting"

AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits

Section in annual reports for environmental impact disclosure.

You're reporting an error for "AAA – Nov 2011 – L3 – SAII – Q10 – Environmental and Sustainability Audits"

CR – May 2019 – L3 – Q5a – Beyond financial reporting

The question asks for the factors motivating companies to disclose environmental and social information and the challenges in recognizing and measuring financial effects of environmental matters.

You're reporting an error for "CR – May 2019 – L3 – Q5a – Beyond financial reporting"

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