(b) Up to 2 marks for each strategic and or ethical implication arising from the decision:

– Perceptions of divestment as a strategy
 – Increased profitability due to cost savings
 – Financial resources released for more productive activities
 – Effect on employees and social footprint from unemployment
 – Legal and regulatory issues
 – Maximum of 8 marks for strategic issues
 – Maximum of 8 marks for ethical issues

(Up to a maximum of 12 marks)