From 2013, environmental reporting will become part of the Paper P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability - key themes of the paper. This article outlines what environmental reporting is, where it can occur and its advantages and purposes
For the 2013 exams onwards, a small but quite significant change applies to the Paper P1 syllabus in Section E of the Study Guide. It is in E7(a) and the change is the addition of the words: ‘and environmental reporting’. So E7(a) now reads:
Describe and assess the social and environmental effects that economic activity can have (in terms of social and environmental ‘footprints’ and environmental reporting).
Although aspects of E7 have been examined before in Paper P1 exams, it was appropriate to include the issue of environmental reporting as an explicit topic in Paper P1 because of its relevance to much of the discussions of accountability, transparency and sustainability that are important themes in Paper P1.