这种属于textbook里面有章节，实际上有争论的考点，同时又是我们不熟悉的内容，我自己画个表在书上，考试前读一读。

如何答与environment reporting有关的题目

1。外因：
public interest
reputation damage
loss customer
legal requirement
适当举例子，显得自己知识面很广：ACCA Award, FTSE 4 GOOD, Fortune 500亦有评选最有社会责任感公司。
Shell的虚假原油储量报告

2。内因
differentiate competency.
social responsibility
get public approval
demostrate compliance with legislation.

3.环境报告的组分：
statement by CEO / senior management
executive summary
overview on sustainability report
policy in place
organization function system

4.要披露的东西：
environment policy
formal system to manage environment risk
effect response to government legislation
设置了哪些KPI来衡量绩效
相关的accounting policy 包括 envrionment measure, cost， loss，impairment review

要披露的金额：charge to P/L 的 fine,penalty
符合IAS 37要求的provision，contigent liability.
R&D cost, CAPEX

对环境方面的cost/benefit的analysis

要是考到这题，考官一看，哎，这人写得很有条理，对envrionment issue很有见解，呵呵