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ACCA Applied Knowledge · Business and Technology · Sustainable business practices

Which definition of sustainable development is most closely associated with the Brundtland Report (Our Common Future)?

The Brundtland definition describes sustainable development as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It stresses intergenerational fairness, not purely financial returns or a halt to economic growth.

  1. ADevelopment that maximises shareholder returns over the long term
  2. BDevelopment that meets the needs of the present without compromising the ability of future generations to meet their own needsCorrect
  3. CDevelopment that restricts economic growth to protect natural resources
  4. DDevelopment that focuses on social equality within the current generation only

Explanation

The Brundtland Report defined sustainable development as meeting present needs without compromising future generations' ability to meet theirs. The shareholder-return option is a financial aim, and the growth-restriction option misstates the report, which supports growth that is environmentally and socially sustainable.

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