Skip to content

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

Kavala Ltd, a clothing manufacturer, switches to recycled fabrics and publishes data on its water use and supplier working conditions. Which benefit is most directly linked to the publication of this data?

Publishing water use and supplier conditions data mainly improves transparency and accountability to stakeholders. They can judge the company's claims against evidence. It does not guarantee lower costs, remove regulatory duties or automatically raise market share.

  1. AImproved transparency and accountability to stakeholdersCorrect
  2. BA guaranteed reduction in the cost of raw materials
  3. CExemption from environmental regulation
  4. DAn automatic increase in market share

Explanation

Publishing sustainability data lets stakeholders assess performance, which supports transparency and accountability. Cost savings, regulatory exemption and market share are not guaranteed outcomes of disclosure.

Did you get it right without looking?

One question tells you little. A timed set on Environmental and sustainability factors shows your real accuracy, how long you take and where you lose marks.

Practise Environmental and sustainability factorsFree diagnostic mock

More Environmental and sustainability factors questions