1.The social and environment effect by economic activity
　　1.1 Environmental footprint is the impact that a business’ activities have upon the environment including its resource consumption and pollution emissions
　　<1> Environment costs
　　a. Direct and indirect: waste management, remediation costs or expenses, compliance costs, permit fees and environmental certification, legal costs and fines, environmental training, environmentally driven R&D
　　b. Contingent or intangible environmental costs: compensation costs, employee health and safety with potential litigation, risk of impaired assets, reputation.
　　1.2 Social footprint is the impact that a business’ activities have upon the social including communities （particularly where operations are based）， customers （product safety issues）， employees （job creation issues）， suppliers, competitors and reputation risk.
　　通过ACCA考试实属不易，首先要有执着的精神，其次是不断勤奋的学习，高顿网校为大家提供ACCA题库免费做题，希望助大家一臂之力，查看详情》
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师