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

Which of the following is an example of an environmental management system being used to improve performance, rather than merely to report it?

Setting energy reduction targets, monitoring progress and reviewing actions each period is how an environmental management system improves performance. It is a continuing plan, do, check and review cycle, whereas publishing figures, naming directors or issuing press releases only discloses or promotes information.

  1. APublishing last year's carbon emissions in the annual report
  2. BSetting targets for energy reduction, monitoring progress and reviewing actions each periodCorrect
  3. CDisclosing the names of the directors responsible for sustainability
  4. DSending a press release about the company's charitable donations

Explanation

An environmental management system works through a continuing cycle of setting objectives, implementing actions, monitoring results and reviewing, so that performance improves. The other options are disclosure or publicity activities which report or promote information without managing performance.

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