Acca aaa s21 Notes

Identify the issues raised by each of the key performance indicators.
September 2021 to June 2022 exams
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7. Answer notes
7.1. Carbon footprint
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What is included: energy used in the factory, transport, energy used by suppliers? Is there any 
offset from renewable supplies?
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What is the metric? For example, it could be in tonnes of CO
2
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How does the company assess the chosen KPI?
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Does the company propose to use any sort of industry comparatives?
7.2. Energy efficiency
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How is this measured? What is meant by efficiency or does it just mean energy consumption?
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What is the metric and how is it assessed? Will it be possible to verify the figures?
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Is it just the paper-making process or is it the whole undertaking?
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Are suppliers’ energy consumption figures included so as to get total energy per tonne of paper 
produced?
7.3. Release of chemicals into the local river
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Does this include all chemicals or just particularly harmful ones? Will the measures be split over 
different chemicals?
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What does the company measure? Litres released is no good without knowing the 
concentration of the chemicals.
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How does the company monitor releases?
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How can we verify that retrospectively?
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How can we verify that the company procedures work correctly?
7.4. Incidence of industrial disease
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How is ‘industrial disease’ defined? What diseases are covered?
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Is the company simply looking at current employees or are former employees investigated too? 
(Some diseases might not show up for some time.)
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If former employees are included can they all be located and do they all cooperate?
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What sort of medical reports are provided?
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Do other, similar industries, use the same measurements?