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ACCA Applied Knowledge · Business and Technology · Sustainable business practices

Bravo Ltd manufactures furniture. It decides to source timber only from certified, replanted forests so that supply remains available for future production. Which dimension of sustainability does this decision primarily address?

The decision primarily addresses environmental sustainability. Sourcing timber from certified, replanted forests conserves a natural resource and protects the ecosystem, while also helping secure future supply. It is not mainly about workforce conditions, dividends or taxation.

  1. ASocial, because it improves working conditions in the workforce
  2. BEnvironmental, because it protects natural resources used by the businessCorrect
  3. CEconomic, because it increases dividends to shareholders
  4. DPolitical, because it complies with government taxation policy

Explanation

Using certified, replanted timber conserves a natural resource, which is an environmental sustainability action. It also supports long-term supply, but the primary dimension is environmental. Nothing in the scenario concerns workforce conditions or dividends.

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