高頓網(wǎng)校小編為各位ACCA學(xué)員整理了P1科目復(fù)習(xí)指導(dǎo)，希望大家查漏補(bǔ)缺，對考試有所幫助。
        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.