ACCA Strategic Professional · Advanced Performance Management · Sustainability
Tamsin Retail has introduced a data dashboard that pulls electricity usage from smart meters in all 120 stores to report energy use per square metre monthly. Which is the main benefit for sustainability performance management?
The main benefit is timely, granular data. Monthly store-level energy use per square metre lets management compare stores, spot poor performers and take prompt corrective action, although it does not by itself guarantee reductions or replace targets or financial reporting.
- AIt removes the need for any sustainability targets
- BIt provides timely, granular data allowing comparison between stores and prompt corrective actionCorrect
- CIt guarantees that carbon emissions will fall
- DIt replaces financial reporting requirements
Explanation
Smart-meter data gives timely, store-level information so that managers can benchmark stores and act quickly on outliers. It does not remove the need for targets, guarantee reductions, or replace financial reporting.
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