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ACCA Applied Knowledge · Business and Technology · Environmental and sustainability factors

A company adopts an environmental management system and records the volume of waste sent to landfill each month, then sets targets to reduce it. Which feature of environmental management does this best illustrate?

This illustrates measuring and monitoring environmental performance against targets. By recording landfill waste and setting reduction goals, the company collects data, tracks progress and can show improvement, which is central to operating an effective environmental management system.

  1. AMeasuring and monitoring environmental performance against targetsCorrect
  2. BTransferring environmental risk to insurers
  3. CUsing transfer pricing to reduce tax on waste disposal

Explanation

Recording landfill volumes and setting reduction targets is measuring and monitoring environmental performance, a core part of an environmental management system. Insurance and transfer pricing are unrelated to the activity described.

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