Highlights
You are required to provide evidence-based reasoning for the sustainability accounting system design.
1. Choose products and services provided by the firm. Design an activity-based costing (ABC) framework to measure their costs.
2. Use the Global Reporting Initiative (GRI) framework and develop a performance measurement matrix for managers to support its core sustainability model. (You may also need to think about other parameters such as pricing of the products).
3. Use the Balanced Scorecard (BSC) framework to report financial and non-financial matrices that support the firm's core sustainability model.
4. Relate the ABC, GRI, and BSC operational frameworks as informing the UN Sustainable Development Goals framework that strategically informs the firm's vision, mission, and goals.
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