Page 162 - ACCA P1 slides 2017-18
P. 162
Social and Environmental reporting
• Except in some highly regulated situations (such as
water), the production of a social and environmental
report is voluntary
• The problem, and the subject what should be the typical
contents of such a report and how do we measure it.
• Frameworks do exist, such as the data gathering tools
the ISO14000collection of standards, but essentially
there is no underpinning compulsion to any of it.
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