MANAGERIAL ACCTG.-EBOOK+CODE
15th Edition
ISBN: 9781269872249
Author: Braun
Publisher: PEARSON C
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Textbook Question
Chapter 15, Problem 15.41ACT
Discussion Questions
- 1. Pressure to become more sustainable can usually be categorized into several reasons, including cost reduction and regulatory compliance. Think of an organization you’re familiar with. Which reason(s) do you think is(are) strongest in this organization? Which reason do you think is least relevant to this organization?
- 2. Adding a fifth perspective of “community” to the traditional four balanced scorecard perspectives (financial, customer, internal business, and learning and growth) is sometimes advocated as a way to measure a company’s performance in sustainability. Do you think the fifth perspective should be added, or do you think sustainability measures should be integrated into the traditional four perspectives? Provide a rationale for your answer.
- 3. Information from an environmental
management accounting (EMA) system can be used to support managers and their primary responsibilities of planning, directing, and controlling. Think of an organization you’re familiar with. Give an example of information from an EMA system that could be useful to a manager in each of these three primary responsibility areas. - 4. Find a recent annual report for a publicly held company in which you are interested. Summarize what sustainability information is provided in that annual report. Based on the sustainability information provided in the annual report, what measurements do you think the company might use to track its sustainability efforts? (You can use your imagination here; the actual sustainability measures are unlikely to be in the annual report.)
- 5. There are three components in the triple bottom line: economic, environmental, and social. Which component do you think is most important? Why?
- 6. The effect of sustainability on the environment is probably the most visible component of the triple bottom line. For a company with which you are familiar, list two examples of its sustainability efforts related to the planet.
- 7. One controversial area regarding sustainability is whether organizations should use their sustainability progress and activities in their advertising. Do you think a company should publicize its sustainability efforts? Why or why not?
- 8. Perform an online search on the terms “carbon offset” and “carbon footprint.” What is a carbon footprint? What is a carbon offset? Why would carbon offsets be of interest to a company? What are some companies that offer (sell) carbon offsets?
- 9. Oftentimes, an investment in sustainable technology is more costly than a comparable investment in traditional technology. What arguments can you make for the investment in sustainable technology? What arguments can you make for the investment in traditional technology? You can use a specific technology or product in your arguments. For example, the hybrid model of a car is usually more expensive to purchase than the comparable gas-engine model.
- 10. Stakeholders are frequently the reason that companies adopt sustainable practices. Think of an organization with which you are familiar. List as many stakeholders as you can think of for this organization. For each stakeholder listed, describe why that stakeholder would have an interest in the company adopting sustainable practices.
- 11. The chapterdiscussed five challenges to implementing an environmental management accounting (EMA) system within an organization. From your viewpoint, which of these challenges seems to be the biggest obstacle to successful implementation? Which challenge is most likely to be easiest to overcome? Provide your rationale for your answers.
- 12. Where do you think sustainability reporting is heading in the future? Will companies become more transparent, or is sustainability reporting going to be mostly on internal reports? How important do you think this issue is?
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Chapter 15 Solutions
MANAGERIAL ACCTG.-EBOOK+CODE
Ch. 15 - Prob. 1QCCh. 15 - Prob. 2QCCh. 15 - Prob. 3QCCh. 15 - Prob. 4QCCh. 15 - Prob. 5QCCh. 15 - Prob. 6QCCh. 15 - Prob. 7QCCh. 15 - Prob. 8QCCh. 15 - Prob. 9QCCh. 15 - Prob. 10QC
Ch. 15 - Prob. 15.1SECh. 15 - Prob. 15.2SECh. 15 - Prob. 15.3SECh. 15 - Prob. 15.4SECh. 15 - Prob. 15.5SECh. 15 - Prob. 15.6SECh. 15 - S15-7 Define key sustainability terms (Learning...Ch. 15 - Prob. 15.8SECh. 15 - Prob. 15.9AECh. 15 - Prob. 15.10AECh. 15 - Prob. 15.11AECh. 15 - Prob. 15.12AECh. 15 - Prob. 15.13AECh. 15 - Prob. 15.14AECh. 15 - E15-15A Sustainability and CVP concepts (Learning...Ch. 15 - Prob. 15.16AECh. 15 - Prob. 15.17AECh. 15 - Prob. 15.18AECh. 15 - Prob. 15.19AECh. 15 - Prob. 15.20AECh. 15 - Prob. 15.21AECh. 15 - Prob. 15.22AECh. 15 - Prob. 15.23BECh. 15 - Prob. 15.24BECh. 15 - Prob. 15.25BECh. 15 - Prob. 15.26BECh. 15 - Prob. 15.27BECh. 15 - Prob. 15.28BECh. 15 - E15-29B Sustainability and CVP concepts (Learning...Ch. 15 - Prob. 15.30BECh. 15 - Prob. 15.31BECh. 15 - Prob. 15.32BECh. 15 - Prob. 15.33BECh. 15 - Prob. 15.34BECh. 15 - Prob. 15.35BECh. 15 - Prob. 15.36BECh. 15 - Prob. 15.37APCh. 15 - Prob. 15.38APCh. 15 - Prob. 15.39BPCh. 15 - Prob. 15.40BPCh. 15 - Discussion Questions 1. Pressure to become more...Ch. 15 - Corporate Sustainability Reports Note: In the...Ch. 15 - Sustainability and investment choices...Ch. 15 - Prob. 15.44ACTCh. 15 - Prob. 15.45ACT
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