Provided by
Academy of Professional Accounting (APA)
ACCA P4 习题详解
Advanced Financial Management (AFM)
高级财务管理 第二十七讲
ACCA Lecturer: Lily Wang
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, Contents of Class 27
1 Kengai Co 45 mins
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, Kengai Co 45mins
The Chairman and the Chief Executive Officer (CEO) of Kengai Co, a listed
mining company, are discussing whether or not the company should adopt a
triple bottom line (TBL) reporting system in order to demonstrate Kengai
Co's level of sustainable development. Kengai Co's competitors are
increasingly adopting TBL reporting and the Chairman feels that it would be
beneficial to follow suit. The CEO, on the other hand, feels that pursuing
TBL reporting would be expensive and is not necessary.
Required
(a) Explain what TBL reporting involves and how it would help demonstrate
Kengai Co's sustainable development. Support your explanation by
including examples of proxies that can be used to indicate the impact of the
factors that would be included in a TBL report. (8 marks)
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