ACCA Applied Knowledge · Business and Technology · Environmental and sustainability factors
Which of the following actions by a retail company is primarily aimed at the 'planet' element of the triple bottom line?
Switching the delivery fleet to electric vehicles targets the planet element because it reduces emissions and environmental harm. Staff training and sponsorship are people-focused actions, while raising dividends relates to the profit element.
- AIntroducing a staff training programme
- BSwitching its delivery fleet to electric vehiclesCorrect
- CIncreasing its dividend payout ratio
- DSponsoring a local youth sports team
Explanation
Moving to electric vehicles reduces emissions and so addresses environmental impact. Staff training and community sponsorship are social (people) actions, and a higher dividend payout relates to the economic (profit) dimension.
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