ACCA Corporate Reporting (INT) Course Notes ACP2CN07 (INT) by BPP

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B) It strengthens stakeholder relations. (c) It increases competitive advantages (the 'first mover' effect). (d) Public recognition for corporate accountability and responsibility. (e) Target setting and external reporting drives continual environmental and social improvement. (f) Effective self-regulation minimises risk of regulatory intervention. (g) It may improve access to lists of 'preferred suppliers' of buyers with green procurement policies. (h) It reduces corporate risk, which may reduce financing costs and broaden the range of investors.

E) The internal large telephone network of a country's railway system, although its use is currently not permitted to anybody other than railway workers. 13 Goodwill does not generate independent cash flows and therefore its recoverable amount as an individual asset cannot be determined. It is therefore allocated to the CGU to which it belongs and the CGU tested for impairment. Goodwill that cannot be allocated to a CGU on a non-arbitrary basis is allocated to the group of CGUs to which it relates.

IAS 1 Presentation of Financial Statements requires disclosure of facts material to a proper understanding of financial statements. 3 Some countries require disclosure of environmental performance under national law. For example, the Netherlands, Denmark, Norway and Sweden have had required environmental reporting for a number of years. 4 The European Union's Business Review under the Account Modernisation Directive, which came into effect (through implementation in national law) in 2005 encourages the disclosure of key performance indicators ('KPIs') on environmental and employee matters.

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