Question Tag: Sustainability

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CSME – Nov 2020 – L2 – Q5b – Corporate Governance

Discuss sustainability policies required by the Nigerian Code of Corporate Governance.

Question

The Chairman of Imperial Oil Services Limited, a company which prides itself as a leader in corporate social responsibility, has just returned from a training programme on ‘Efficient Board Management’. He stated that during the programme, Sustainability Reporting was identified as one of the key responsibilities of the Board of Directors by the Nigerian Code of Corporate Governance, 2018.

As the Chief Compliance Officer of the company, the Chairman requests for a paper discussing the relevant principles and issues to be covered by the company’s policies on sustainability as required by the code.

Required:
Present a paper discussing the relevant principles and issues to be covered by the company’s policies on sustainability as required by the code. (10 Marks)

Answer

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Tags: Corporate Governance, Nigerian Code of Corporate Governance, Sustainability
Level: Level 2

Topic: Corporate Governance
Series: NOV 2020

SCS – May 2020 – L3 – Q3 – Competitive Advantage

Identify three key factors that must be addressed for Customer Focused Ltd to remain sustainable in the short term.

Question

Customer Focused Ltd has updated its management accounts (Exhibit 1) to produce a
forecast for the year 2020 and these have indicated some significant problems. The business
owners are unsure what to do next.
Required:
You are acting as an advisor to the company and they ask you to:

Based on your work in Questions 1 and 2, identify and explain three key factors which must be addressed for Customer Focused Ltd to be sustainable over the short term.

Answer

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Tags: Business performance, Risk Factors, Strategic Analysis, Sustainability
Level: Level 3

Topic: Competitive Advantage
Series: MAY 2020

SCS – July 2023 – L3 – Q1a – Controlling Risk

Explain the SAM four-step approach to measuring product sustainability over its entire life cycle.

Question

Sustainability assessment and test for Full-Cost Accounting (FCA) of HVSC is to measure the impact over the full product life cycle. The Management team is concerned about the great deal of judgment that would be exercised. Conceptually, FCA appears straightforward, but it is also not an easy technique to develop and use in practice if adopted by SavvyTech plc.

The Sustainability Assessment Model (SAM) measures the impacts on sustainability of a product such as HVSC over its full life cycle from raw material extraction through the production process to final usage and disposal.

Required:
Explain the SAM four-step approach to measuring product HVSC over its entire life cycle.

Answer

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Tags: Full-Cost Accounting, Product lifecycle, Risk Management, Sustainability
Level: Level 3

Topic: Controlling Risk
Series: JULY 2023

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

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

Topic: Beyond financial reporting
Series: MAY 2019

CR – Nov 2018 – L3 – Q5a – Beyond financial reporting

Discuss what users might expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention.

Question

An increasing number of users have an interest in environmental matters, either as socially responsible investment (SRI) analysts, private investors, banks, employees, or customers. In cases where there are material environmental impacts, they will normally expect to see something in the annual reports.

Required:
What might users expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention?

Answer

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Tags: Corporate Responsibility, Environmental Reporting, Financial Reporting, Sustainability
Level: Level 3

Topic: Beyond financial reporting
Series: NOV 2018

CR – Nov 2017 – L3 – Q5a – Beyond financial reporting

Identify limitations of financial reporting in social and environmental impact reporting and discuss current practices.

Question

In recent years, the discourse has shifted from Corporate Social Responsibility to Sustainability Reporting. Indeed, some critics would argue that there is very little difference between the two. However, sustainability in this context is a complex and contested concept as it is about ensuring that there are sufficient resources available for future generations. It is very difficult for this to be addressed at an individual firm level. There are huge external pressures for companies to disclose information in relation to their impacts on carbon emissions, waste management, protection of biodiversity, and health and safety. Expectations of key users (stakeholders) are changing.

Required:
i) Identify FOUR limitations of financial reporting in the context of reporting the social and environmental impacts of corporate activity to users of financial statements.
ii) What are companies currently doing to report their social and environmental performance?

Answer

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Tags: Financial Reporting Limitations, Social and Environmental Reporting, Sustainability

Topic: Beyond financial reporting
Series: NOV 2017

CSEG – May 2019 – L2 – Q6b – Business ethics

Discuss the importance of incorporating business ethics and sustainability into Apusco’s strategic management activities.

Question

Apusco is an indigenous multinational mining company which undertakes a wide range of mining projects around the world. Apusco has to work with many other organizations and government agencies in order to manage pollution and protection of the environment. Apusco’s mission statement states that ‘The basis of our company is built on the values of conducting business in a socially responsible and ethical manner. We respect the law, protect the environment, and embark on developmental projects in the community.’

Apusco’s values are included within its Ethical Code of Conduct. Apusco places high emphasis on its ethical and sustainable business practices. It involves employees, suppliers, and the members of local communities in which it operates in its strategic management processes. All these stakeholders are fully trained by Apusco in the Ethical Code of Conduct and they are expected to adhere to it.

Required:
Discuss FIVE (5) importance to Apusco for incorporating business ethics and sustainability into its strategic management activities.

Answer

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Tags: Business Ethics, Corporate Social Responsibility, Governance, Strategic Management, Sustainability
Level: Level 2

Topic: Business ethics
Series: MAY 2019

CSEG – May 2016 – L2 – Q5a – Corporate social responsibility

Make a case for Corporate Social Responsibility (CSR) to help a petroleum company's board formulate an appropriate CSR strategy, focusing on benefits and rationale.

Question

You have recently been appointed head of corporate affairs of a reputable company that operates in the upstream sector of the petroleum industry in Ghana. In a recent management meeting, a disagreement arose among executives regarding the nature of the company’s philosophy and strategy towards social responsibility. In order to resolve the disagreement, you have been asked by the company’s board of directors to submit a position paper that will enable it to formulate an appropriate corporate social responsibility strategy for the company.

Required: In a brief report to the board, make a clear case for Corporate Social Responsibility (CSR) to help your company’s board formulate an appropriate CSR strategy.

Answer

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Tags: Brand reputation, Corporate Social Responsibility, CSR strategy, Stakeholder Management, Sustainability
Level: Level 2

Topic: Corporate social responsibility
Series: MAY 2016

CSME – Nov 2020 – L2 – Q5b – Corporate Governance

Discuss sustainability policies required by the Nigerian Code of Corporate Governance.

Question

Required:
Present a paper discussing the relevant principles and issues to be covered by the company’s policies on sustainability as required by the code. (10 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Corporate Governance, Nigerian Code of Corporate Governance, Sustainability
Level: Level 2

Topic: Corporate Governance
Series: NOV 2020

SCS – May 2020 – L3 – Q3 – Competitive Advantage

Identify three key factors that must be addressed for Customer Focused Ltd to remain sustainable in the short term.

Question

Based on your work in Questions 1 and 2, identify and explain three key factors which must be addressed for Customer Focused Ltd to be sustainable over the short term.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Business performance, Risk Factors, Strategic Analysis, Sustainability
Level: Level 3

Topic: Competitive Advantage
Series: MAY 2020

SCS – July 2023 – L3 – Q1a – Controlling Risk

Explain the SAM four-step approach to measuring product sustainability over its entire life cycle.

Question

Required:
Explain the SAM four-step approach to measuring product HVSC over its entire life cycle.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Full-Cost Accounting, Product lifecycle, Risk Management, Sustainability
Level: Level 3

Topic: Controlling Risk
Series: JULY 2023

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

CR – Nov 2018 – L3 – Q5a – Beyond financial reporting

Discuss what users might expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention.

Question

Required:
What might users expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention?

Answer

Find Related Questions by Tags, levels, etc.

Tags: Corporate Responsibility, Environmental Reporting, Financial Reporting, Sustainability
Level: Level 3

Topic: Beyond financial reporting
Series: NOV 2018

CR – Nov 2017 – L3 – Q5a – Beyond financial reporting

Identify limitations of financial reporting in social and environmental impact reporting and discuss current practices.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Financial Reporting Limitations, Social and Environmental Reporting, Sustainability

Topic: Beyond financial reporting
Series: NOV 2017

CSEG – May 2019 – L2 – Q6b – Business ethics

Discuss the importance of incorporating business ethics and sustainability into Apusco’s strategic management activities.

Question

Required:
Discuss FIVE (5) importance to Apusco for incorporating business ethics and sustainability into its strategic management activities.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Business Ethics, Corporate Social Responsibility, Governance, Strategic Management, Sustainability
Level: Level 2

Topic: Business ethics
Series: MAY 2019

CSEG – May 2016 – L2 – Q5a – Corporate social responsibility

Make a case for Corporate Social Responsibility (CSR) to help a petroleum company's board formulate an appropriate CSR strategy, focusing on benefits and rationale.

Question

Required: In a brief report to the board, make a clear case for Corporate Social Responsibility (CSR) to help your company’s board formulate an appropriate CSR strategy.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Brand reputation, Corporate Social Responsibility, CSR strategy, Stakeholder Management, Sustainability
Level: Level 2

Topic: Corporate social responsibility
Series: MAY 2016

Question Tag: Sustainability

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CSME – Nov 2020 – L2 – Q5b – Corporate Governance

Discuss sustainability policies required by the Nigerian Code of Corporate Governance.

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SCS – May 2020 – L3 – Q3 – Competitive Advantage

Identify three key factors that must be addressed for Customer Focused Ltd to remain sustainable in the short term.

You're reporting an error for "SCS – May 2020 – L3 – Q3 – Competitive Advantage"

SCS – July 2023 – L3 – Q1a – Controlling Risk

Explain the SAM four-step approach to measuring product sustainability over its entire life cycle.

You're reporting an error for "SCS – July 2023 – L3 – Q1a – Controlling Risk"

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"

CR – Nov 2018 – L3 – Q5a – Beyond financial reporting

Discuss what users might expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention.

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CR – Nov 2017 – L3 – Q5a – Beyond financial reporting

Identify limitations of financial reporting in social and environmental impact reporting and discuss current practices.

You're reporting an error for "CR – Nov 2017 – L3 – Q5a – Beyond financial reporting"

CSEG – May 2019 – L2 – Q6b – Business ethics

Discuss the importance of incorporating business ethics and sustainability into Apusco’s strategic management activities.

You're reporting an error for "CSEG – May 2019 – L2 – Q6b – Business ethics"

CSEG – May 2016 – L2 – Q5a – Corporate social responsibility

Make a case for Corporate Social Responsibility (CSR) to help a petroleum company's board formulate an appropriate CSR strategy, focusing on benefits and rationale.

You're reporting an error for "CSEG – May 2016 – L2 – Q5a – Corporate social responsibility"

CSME – Nov 2020 – L2 – Q5b – Corporate Governance

Discuss sustainability policies required by the Nigerian Code of Corporate Governance.

You're reporting an error for "CSME – Nov 2020 – L2 – Q5b – Corporate Governance"

SCS – May 2020 – L3 – Q3 – Competitive Advantage

Identify three key factors that must be addressed for Customer Focused Ltd to remain sustainable in the short term.

You're reporting an error for "SCS – May 2020 – L3 – Q3 – Competitive Advantage"

SCS – July 2023 – L3 – Q1a – Controlling Risk

Explain the SAM four-step approach to measuring product sustainability over its entire life cycle.

You're reporting an error for "SCS – July 2023 – L3 – Q1a – Controlling Risk"

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"

CR – Nov 2018 – L3 – Q5a – Beyond financial reporting

Discuss what users might expect to see in a company’s annual report to indicate that environmental concerns are receiving adequate attention.

You're reporting an error for "CR – Nov 2018 – L3 – Q5a – Beyond financial reporting"

CR – Nov 2017 – L3 – Q5a – Beyond financial reporting

Identify limitations of financial reporting in social and environmental impact reporting and discuss current practices.

You're reporting an error for "CR – Nov 2017 – L3 – Q5a – Beyond financial reporting"

CSEG – May 2019 – L2 – Q6b – Business ethics

Discuss the importance of incorporating business ethics and sustainability into Apusco’s strategic management activities.

You're reporting an error for "CSEG – May 2019 – L2 – Q6b – Business ethics"

CSEG – May 2016 – L2 – Q5a – Corporate social responsibility

Make a case for Corporate Social Responsibility (CSR) to help a petroleum company's board formulate an appropriate CSR strategy, focusing on benefits and rationale.

You're reporting an error for "CSEG – May 2016 – L2 – Q5a – Corporate social responsibility"

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