2008年6月ACCA考试真题：Part I真题答案(4)

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　　（d）Chairman’s statement at AGM

　　Thank you for coming to the annual general meeting of Rowlands & Mendeleev. I would like to make a statement in response to the concerns that a number of our investors have made in respect to our appointment as the principal contractor for the prestigious and internationally important Giant Dam Project. We are very pleased and honoured to have won the contract but as several have observed，this does leave us in a position of having a number of issues and risks to manage.

　　As a project with obvious environmental implications，the board and I wish to reassure investors that we are aware of these implications and have taken them into account in our overall assessment of risks associated with the project.

　　（i） A definition of ‘sustainable development’

　　One investor asked if we could explain the sustainability issues and I begin with addressing that issue. According to the well-established Brundtland definition，sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs.

　　This definition has implications for energy，land use，natural resources and waste emissions. In a sustainable development，all of these should be consumed or produced at the same rate they can be renewed or absorbed so as to prevent leaving future generations with an unwanted legacy of today’s economic activity. We believe that our involvement in the Giant Dam Project has implications for environmental sustainability and it is to these matters that I now turn.

　　Tutorial note： other relevant definitions of sustainability will be equally acceptable.

　　（ii） Environmental and sustainability implications of the Giant Dam Project

　　In our preparation for the bid to act as principal contractor for the Giant Dam Project，we established that there were two prominent negative implications of the project but these are，in our view，more than offset by two major environmental positives.

　　The environmental arguments against the Giant Dam Project both concern the flooding of the valley behind the dam. Regrettably， it seems that there will be some loss of important habitats. This，in turn，may mean the removal of balanced environmental conditions for certain animal and plant species. In addition，the flooding of the valley will result in the loss of productive farmland. This will mean reduced capacity for the host country to grow food and thus support citizens such as the members of First Nation. From our point of view，as the board of R&M，however，we would remind shareholders and other observers that the decisions involving the size and positioning of the Giant Dam were taken by the client，the government. It is R&M’s job，having won the contract as principal contractor，to now carry out the plans，regardless of our own views.

　　Happily，however，there are two very powerful environmental arguments in favour of the Giant Dam Project. It will create a large source of clean energy for economic development that will be sustainable，as it will create no carbon emissions nor will it consume any non-renewable resources as it does so （compared to，for example，fossil fuels）。

　　At a time when people are becoming very concerned about greenhouse gases produced from conventional power generation，the Giant Dam Project will contribute to the East Asian country‘s internationally agreed carbon reduction targets. This，in turn，will contribute to the reduction of greenhouse gases in the environment.

　　It is clear that the construction of the Giant Dam Project is an environmental conundrum with strong arguments on both sides. The deciding factor may be the opinion that we each have of the desirability of economic growth in the East Asian country （which the energy from the dam is intended to support）。It seems that Stop-the-dam values the preservation of the original environment more than the economic growth that the energy from the dam would support. The client does not agree with this assessment and we are happy to be involved with a project that will create such a useful source of renewable and non-polluting energy.

　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。