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ACCA Applied Knowledge · Business and Technology · Sustainable business practices

Zentra Ltd manufactures furniture. It publishes a report each year stating its carbon emissions, water use and waste sent to landfill, and compares these with targets it set the previous year. Which term best describes this activity?

This is environmental reporting used to discharge accountability. By publishing emissions, water and waste data against targets, Zentra shows stakeholders how its operations affect the environment and whether it is meeting its own commitments. It is neither statutory IFRS reporting nor an internal budget control.

  1. AEnvironmental reporting to discharge accountabilityCorrect
  2. BStatutory financial reporting under IFRS
  3. CInternal budgetary control
  4. DMarket penetration strategy

Explanation

Publishing environmental data against targets is voluntary environmental reporting, which shows accountability to stakeholders for the firm's impact. It is not IFRS statutory reporting or internal budgeting, and it is not a growth strategy.

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