Acca aaa s21 Notes

September 2021 to June 2022 exams
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3. Examples of matters included a sustainability report
Social matters
(include product responsibility, labour practices, human rights and society), for 
example:
๏
Production information relating to socially responsible, safe, reliable products
๏
Data showing progress towards equal opportunities for staff (eg male/female proportion, age 
distribution) and for fair pay policies
๏
Incidence of industrial injuries 
๏
Investment in people (eg number of trainees and training costs per employee)
๏
Number of hours spent on socially useful voluntary activities
๏
Conditions for the workforces of suppliers (eg steps taken to stop suppliers using child-labour)
๏
Fair pricing for purchases
Environmental matters
:
๏
CO
2
emissions/carbon footprint
๏
Release of waste products into the atmosphere or sea or rivers
๏
% of packaging that is recyclable
๏
Reductions in packaging
๏
Freight miles for both purchases and sales
๏
Overall energy consumption
๏
Percentage of energy from renewable sources
๏
Trees planted
Economic matters
(include economic performance, market presence, indirect economic effects, 
procurement practices, anti-corruption and anti-competitive behaviour), for example:
๏
Economic value generated (ie revenue), distributed (ie to employees, suppliers, government and 
the community) and retained (ie the difference)
๏
Financial implications of climate change
๏
Information about defined benefit plans (eg % employee participation and % contributed by 
employee/employer)
๏
Government financial assistance (eg tax relief, subsidies and grants)
๏
Infrastructure investment (eg in transport links, health centres)
๏
% of employees paid minimum wage and entry level wage by gender
๏
% of senior management hired from local community (must define both ‘senior management 
and ‘local’)
๏
Preferential pricing of medicines
๏
Proportion of spending on local suppliers 
๏
Number and % of employees who received training on anti-corruption
๏
Number of incidents of and dismissals for corruption
๏
Number of legal actions (eg relating to violations of monopoly legislation)