ACCA APM Classroom - Syllabus A5. Environmental, Social And Governance Factors 5 / 5
a) Discuss the ways in which stakeholder groups operate and how they influence an organisation and its performance measurement and performance management systems (e.g. using Mendelow’s matrix).
b) Discuss the social and ethical issues that may impact on strategy formulation and evaluate the role of the management accountant in the collection of data, measurement and reporting of social and environmental factors, such as are used to demonstrate a wider view of performance in reporting, for example, sustainability.
c) Discuss, evaluate, and apply environmental management accounting using for example lifecycle costing, input-output analysis and activity-based costing.