這種屬於textbook裡面有章節，實際上有爭論的考點，同時又是我們不熟悉的內容，我自己畫個表在書上，考試前讀一讀。
如何答與environment reporting有關的題目
1。外因：
public interest
reputation damage
loss customer
legal requirement
適當舉例子，顯得自己知識面很廣：acca award, ftse 4 good, fortune 500亦有評選最有社會責任感公司。
shell的虛假原油儲量報告來源：
2。內因
differentiate competency.
social responsibility
get public approval
demostrate compliance with legislation.
3.環境報告的組分：
statement by ceo / senior management
executive summary
overview on sustainability report
policy in place
organization function system
4.要披露的東西：
environment policy
formal system to manage environment risk
effect response to government legislation
設定了哪些kpi來衡量績效
相關的accounting policy 包括 envrionment measure, cost， loss，impairment review
要披露的金額：charge to p/l 的 fine,penalty
符合ias 37要求的provision，contigent liability.
r&d cost, capex
對環境方面的cost/benefit的analysis
要是考到這題，考官一看，哎，這人寫得很有條理，對envrionment issue很有見解，呵呵