CIMA P1 Syllabus A. Cost Accounting For Decision And Control - Sustainability Strategy Perspectives - Notes ^{3 / 7}

A sustainability strategy aims to create value for shareholders while meeting the needs of a sustainable society.

To fulfill this goal, the accounting process must consider multiple perspectives to inform decision-making.

The focus should be on four key perspectives:

1. Value creation from different capitals.

2. Stakeholder perspectives.

3. Megatrends influencing opportunities and threats.

4. Customer preferences.

These perspectives are depicted in the accompanying diagram