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2016 CFA LEVEL 1 2 3 高清精华课程

Integrated Reporting and Sustainability(3)

ACCA P1考试:Integrated Reporting and Sustainability
1.3 Environmental Footprint (EF)*
*The environmental footprint is also referred to as the "ecological footprint".
Environmental footprint— "The impact of an organisation in environmental terms (resource use, waste generation, physical environmental changes, etc)." A measure of human demand against earth's supply of resources.
For an industrial setting, the company's environmental impact is determined by the amount of depletable raw materials and non-renewable resources it consumes to make its products and the quantity of wastes and emissions generated in the process.
Traditionally, for a company to grow, the environmental footprint ("EF") usually had to get larger. The development of new technologies and the use of sustainable and recycled materials, however, has resulted in many companies being able to contain or reduce their EF as they grow.
As economies grow, populations increase and lifestyles mature, and demand for products and services increases. For mature companies, if the incremental increase in demand outweighs the unit reduction to their EF, the net EF will grow. The EF of new companies, however, adds directly to the total EF of the industry and country in which they operate.
1.3.1 Environmental Impact Issues*
*In broad terms these can be classified between consumption issues (i.e. taking from the environment) or emission issues (i.e. producing and discharging into the environment).
Air pollution and quality—airborne pollutant emissions and nuisance from odours.
Water quality—availability of water supply, its rational supply and use, and pollutant emissions to water.
Soil protection—soil erosion, pollution and contamination, "land take" (i.e. the total area of land needed for a building or development).
Climate change:
emissions and concentrations of greenhouse gas ("GhG");
ozone depletion;
effects of climate change.
Noise—noise emissions, noise nuisance and damage from noise.
Land and resource use—depletion of non-renewable resources and rational use of natural resources.
Biodiversity—protection of endangered species and ecologically sensitive areas.
Natural/cultural heritage—protection and conservation of natural/cultural assets.
Waste management—waste production/disposal and nuisances from waste.
Environmental risks—probability and magnitude.
Human safety and health.
Illustration 1 A Decision on a Transport Project
As well as considering the need for fast, safe and efficient transportation, decision-makers in the current business and economic environment must take account of the costs of eliminating or minimising adverse effects such as:
air, noise and water pollution;
destruction or disruption of man-made and natural resources;
community cohesion and the availability of public facilities and services;
adverse employment effects;
losses to property values;
injurious displacement of people, businesses and farms; and
disruption of desirable community and regional growth.

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