考试首页 | 考试用书 | 培训课程 | 模拟考场 | 考试论坛  
  当前位置:考试网 >> ACCA/CAT >> 备考指导 >> 文章内容
  

ACCA《P1专业会计师》考试复习指导5

考试网  [ 2016年6月15日 ] 【

  1.The social and environment effect by economic activity

1.1 Environmental footprint is the impact that a business’ activities have upon the environment including its resource consumption and pollution emissions

<1> Environment costs

a. Direct and indirect: waste management, remediation costs or expenses, compliance costs, permit fees and environmental certification, legal costs and fines, environmental training, environmentally driven R&D

b. Contingent or intangible environmental costs: compensation costs, employee health and safety with potential litigation, risk of impaired assets, reputation.

 1.2 Social footprint is the impact that a business’ activities have upon the social including communities (particularly where operations are based),customers (product safety issues),employees (job creation issues),suppliers, competitors and reputation risk.

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 | 意见留言 TOP
关于本站  网站声明  广告服务  联系方式  站内导航  考试论坛
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照