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ACCA Strategic Professional · Strategic Business Leader · Reporting to stakeholders

Brindle Logistics wants to measure performance on economic, social and environmental results in one integrated annual disclosure, so that stakeholders can see value created for people and planet as well as profit. Which framework does this describe?

This describes triple bottom line reporting. It presents economic, social and environmental performance together, often called profit, people and planet, so stakeholders can assess wider value creation. A balanced scorecard is an internal management tool and does not give this integrated external sustainability disclosure.

  1. ATriple bottom line reportingCorrect
  2. BBalanced scorecard for internal control
  3. CValue-for-money auditing
  4. DCash flow statement analysis

Explanation

The triple bottom line reports performance across economic (profit), social (people) and environmental (planet) dimensions. The balanced scorecard is an internal performance tool with customer, process, learning and financial perspectives, and the others are not integrated sustainability reporting frameworks.

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