Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

تمرين 52

Environmental Performance: Meeting Stakeholder Expectations How important to stakeholders is the environmental performance (e.g., management of greenhouse gas emissions) of publicly listed companies This issue is addressed in the following short piece: D. C. Esty, "What Stakeholders Demand," Harvard Business Review, October 2007, pp. 30, 34, which can be accessed as background reading for the following set of questions.
Required
1. Who are the primary stakeholders that would be interested in corporate disclosures regarding environmental performance
2. Go to the following website (www.climatecounts.org) and obtain information regarding the "scorecard" that this organization has developed to rate environmental performance. What are the 22 criteria used by Climate Counts to rate corporate environmental performance
3. In the electronics industry group, what distinguishes the environmental performance of IBM versus Apple Computer according to the scorecard used by Climate Counts
4. Provide arguments as to likely consequences of companies that fail to meet stakeholder expectations regarding environmental performance.
5. What strategic role can the management accountant assume in regard to corporate environmental performance