國際會計第七版課后答案(第五章)作者：弗雷德里克

..精選實用文檔..精選Chapter5ReportingandDisclosureDiscussionQuestions 1. Accountingmeasurementistheprocessofassigningnumericalsymbolstoeventsorobjects.Disclosure,ontheotherhand,isthecommunicationofaccountingmeasurementstointendedusers.Advancesinfinancialdisclosurearelikelytooutpacethoserelatedtoaccountingmeasurementforanumberofreasons.First,manywouldarguethatfinancialdisclosureisalesscontroversialareathanaccountingmeasurement.Second,changesindisclosurerequirementsaremorerapidlyimplementedthanchangesinaccountingmeasurementrules.Finally,whereasasinglesetofaccountingmeasurementrulesmaynotserveusersequallywellunderdifferentsocial,economicandlegalsystems,acompanycandisclosewithoutnecessarilysacrificingitsaccountingmeasurementsystem.Fourreasonswhymultinationalcorporationsareincreasinglybeingheldaccountabletoconstituenciesotherthantraditionalinvestorgroups:Thedevelopmentandgrowthoftheinfluenceoftradeunions.Thegrowingrecognitionoftheviewthatthosewhoaresignificantlyaffectedbydecisionsmadebyinstitutionsingeneralmustbegiventheopportunitytoinfluencethosedecisions.Therejectionbymanygovernmentsofclassicaleconomicpremisessuchasthebeliefthattheregulatedpursuitofprivategainmaximizessociety’swelfare.Theincreasingconcernoverthesocialandeconomicimpactofmultinationalcorporationsinhostcountries.Argumentsinfavorofequaldisclosureinclude:TheabsenceofequaldisclosurewouldcreateanunfairplayingfieldforU.S.companies.Non-U.S.companieswouldhaveacompetitiveadvantageinthattheywouldnothavetodisclosethesameinformationandsowouldnotincurthecostsinvolvedingeneratingandpublishingit.Investorsinnon-U.S.companieshavethesameinformationneedsasthosewhoinvestinU.S.companies.Amarketconcernedwithinvestorprotectionwouldmakesurethatinvestorshavetimelyandmaterialinformationonalllistedcompanies,notjustthosedomiciledintheUnitedStates...精選實用文檔..精選Unequaldisclosuremightimpedecross-companycomparisonsinvolvingU.S.andnon-U.S.companies. Possiblereasonsagainstequaldisclosureinclude:ThehighcostofmeetingequaldisclosurerequirementsmaydeterforeignissuersfromlistingintheUnitedStates.Theextracostsinvolvedworkagainstthebenefitsoflistingtotheforeigncompanies. Evaluationofarguments:Alloftheseargumentshavemerit.Thereisnounambiguouslycorrectanswerastowhatdisclosurerequirementsshouldbeimposedonforeignissuers,andtherehasbeenacontentiousdebateonthissubjectintheU.S.inrecentyears.Inpractice,fairnessargumentsoftencarrygreatweightinpublicdebate,evenwhenobjectiveeconomicanalysisdoesnotsupportthem.ManagersinContinentalEuropeandinJapanhaveformanyyearsstronglyobjectedtodisclosinginformationaboutbusinesssegmentfinancialresults.Thesemanagershavearguedthattheinformationcanbeusedbytheircompetitors.Inaddition,ContinentalEuropeandJapanhavehadtraditionsoflowdisclosure. RequirementsfordisclosureaboutsegmentresultshavebecomemorestringentinJapan,France,andGermanyinresponsetostronginvestorandanalystdemandfortheinformation.Moregenerally,thethreecountriesarestrivingtoimprovethequalityoftheirfinancialreportingstandardsinordertoimprovethereputationandcredibilityoftheircapitalmarkets.Thesimpleansweristhatmandatorydisclosuresarecorporatedisclosuresmadeinresponsetoregulatoryrequirements(forexample,rulesissuedbynationalregulatorsorstockexchanges),andthatvoluntarydisclosuresarepurelydiscretionaryinnature.Thedistinctionbetweenmandatoryandvoluntarydisclosurescanbeambiguousinsomesettings,however.Forexample,therequirementthatU.S.companiesmustfileForm10-KswiththeU.S.SecuritiesandExchangeCommissionisstraightforward.However,measurementanddisclosureapproachesforsomeoftheitemsintheForm10-Karenot.Similarly,therearewidelydivergentviewsconcerningwhattypesofpressannouncementsaremandatoryversusvoluntary. Twopossibleexplanationsfordifferencesinmanagers’voluntarydisclosurepracticesare:(1)Managersinhighlycompetitiveindustriesmaybelessforthcomingthanmanagersinlesscompetitiveindustriesduetotheexpectedcostofreleasinginformationofpotentialusetotheircompetitors.(2)Managersareexpectedtobemoreforthcomingwhenthereisgoodnewstodisclose,thanwhenthe..精選實用文檔..精選reisbadnews,particularlywhenthenewscanbeexpectedtoaffectshareprices. Twoexplanationsfordifferencesinmanagers’mandatorydisclosurepracticesare:(1)Cross-jurisdictionaldifferencesindisclosurerequirements.(2)Differencesintheextentofcompliancewithdisclosurerulesduetocross-jurisdictionaldifferencesinenforcement. 6. Triplebottomlinereportingreferstoreportingonacompany’seconomic,social,andenvironmentalperformance.Itisaformofsocialresponsibilityreportingdesignedtodemonstrategoodcorporatecitizenship.So-called“sustainability〞reportsareanincreasinglypopularmeansoftriplebottomlinereporting.Thereissubstantialvariationinsocialreportingtoday.Moreregulationwouldimprovecomparability,butitmightalsostiflereportinginnovations.Theusefulnessofsocialreportingtooutsideparties,particularlyinvestors,needstobedemonstratedbeforeimplementingmoreregulationforit.Oftenweexpecttoobservelessvoluntarydisclosurebycompaniesinemergingmarketcountriesthanbythoseindevelopedcountries:Equitymarketsarerelativelylessdevelopedinmanyemergingmarketcountries,resultinginlowertotaldemandforcompanyinformationbyinvestorsandanalysts.Inmanyemergingmarketcountries,mostfinancingissuppliedbybanksandinsiderssuchasfamilygroups.Thisalsoleadstolessdemandfortimely,crediblepublicdisclosure,andinthesemarketsenhanceddisclosuremayhavelimitedbenefits. 8. Ingeneral,forthesamereasonsasinDiscussionQuestion7,weexpecttoobservefewerregulatorydisclosurerequirementsinemergingmarketcountriesthanindevelopedcountries.Theequitymarketsanddisclosurerequirementsinmanyemergingmarketcountriesarenotyetwelldeveloped,andaccountingandauditingsystemsinemergingmarketcountriesarelesswelldevelopedthaninmoredevelopedmarketcountries. 9. Thetwobroadobjectivesofinvestor-orientedequitymarketsareinvestorprotectionandmarketquality.Intheabsenceofinvestorprotection,investorswillnotbewillingtoparticipateinamarket.However,intheabsenceofmarketquality,marketswillnotfunctionsatisfactorily.Manywouldconsidertheobjectivesequallyimportant. 10. Itcertainlyispossiblethatmorerequireddisclosurewillfurtherencourageinvestorparticipationincapitalmarketsbyprovidingmoreandbetterinformationonwhichtobaseinvestmentdecisions.Benefitsofincreasedinvestorparticipationincludeincreasedliquidity,reducedtransactioncosts,andmoreaccurateandefficientmarketpricing...精選實用文檔..精選However,itcanalsobearguedthatinsomesituationsdisclosurerequirementsareexcessive.Inmarketswheredisclosurerequirementsareconsideredtoostringent,companiesmaybedeterredfrompubliclylistingtheirshares,andmaychoosetousesecondarymarkets(suchastheover-the-countermarketintheUnitedStates)thatlacktheinvestorprotectionsofregulatedstockexchanges,andwhichprovideinvestorswithlowerliquidityandhighertransactioncosts.Thus,morerequireddisclosureisnotnecessarilybetterthanless. 11. Forecastsofrevenuesandincomearerelativelyuncommonbecausetherecanbelegalrepercussionsifforecastsarenotmet.Forecastsrelyonsubjectiveestimatesofuncertainfutureevents,makingthemunreliableinmanysituations.Vaguerformsofforwardlookinginformationaremorecommonthanpreciseforecasts.Forexample,directionalforecasts(upordown)ofrevenuesandincomearemorecommonthanrangeforecastswhichare,inturn,morecommonthanpreciseforecastsoftheseamounts. 12. Corporategovernancereferstothestructureofrelationshipsandresponsibilitiesamongshareholders,boardmembers,andcorporatemanagers.Investorsandfinancialanalystsuseinformationaboutacompany’scorporategovernance(forexample,whetheranauditcommittee’smembersareindependent,andresponsibilitiesandremunerationofboardmembers)tobetterassessthelevelofinvestorprotection(andtherefore,expectedcashflowstoinvestors)atthecompany.Exercises 1. a. Transparentfinancialreportingmeansthattimelyandaccuratedisclosuresaremadeonallimportantmattersaffectingacompany’sfinancialpositionandperformance.Itimpliesopenness,communication,andaccountability.b. Transparentfinancialreportingprotectsinvestorsbecausenothingishiddenfromthem.Investorscanbetterassesstherisksofowningsecuritieswheninformationistruthfulandcomplete.Transparentfinancialreportingalsoimprovesmarketquality.Itenhancesinvestorconfidence.Opencommunicationcreatesmarketsthatarefair,orderly,efficient,andfreefromabuseandmisconduct.c. ThefinancialreportingrequirementsontheHongKongExchangepromotetransparentfinancialreportingandtheyprotectinvestorsandpromotemarketquality.Forexample,theyrequireacompletesetofauditedfinancialstatements,includingabalancesheet,incomestatement,cashflowstatement,andexplanatorynotes.Substantialdisclosuresarealsorequired,includingsegmentsandforwardlookinginformationdiscussedinthechapter...精選實用文檔..精選Reportsmustincludeamanagementdiscussionandanalysis.AccountingprinciplesmaybeeitherHongKongFinancialReportingStandardsorInternationalFinancialReportingStandards.Bothsetsofstandardsareknownfortheirhighquality.AllreportsmustbeinEnglish.Therearerequirementsoncorporategovernance.Timelydisclosureofpricesensitiveinformationisrequired.Annualreportsmustbepublishedwithinfourmonthsofyear-endandhalf-yearlyreportsmustbepublishedwithinthreemonths.Overall,thereportingrequirementsaresubstantialandcomplete.ScheringAGprovidesaqualitativeforecastofone-year-aheadandtwo-year-aheadnetsales.One-year-aheadnetsalesareexpectedtoincreaseinthe“midtohighsingle-digit〞range.Fromthis,aninvestorwouldlikelyinfergrowthofbetween6and8percent.Two-year-aheadsalesareexpectedtoincreasefurther.Thus,thisforecastisdirectional(up).Therearesimilarforecastsofnetsalesforcertainproductsandforcertainregions.Forexample,Yasmin?isexpectedtoexperience“double-digit〞growth,whileBetaferon?isexpectedtogrowat“highsingle-digit〞rates.NetsalesinEuropeareexpectedtogrowat“midsingle-digit〞rates,whilethoseintheUnitedStatesareforecasttobe“aboveaverage.〞Scheringalsoforecastsanoperatingmarginof18percentforthenextyear.Thisisapreciseforecast.Thereisnoforecastofnetincome. Investorsshouldfindthisinformationuseful,butspecificgrowthpercentageswouldbeevenuseful.Investorsareconcernedaboutacompany’sfutureprospects.Management’sexpectationsguideusers’ownforecasts.Investorswouldalsofindaforecastofnetincomeuseful. 3. IFRS8requiresthatthefollowingitemsbedisclosedforeachreportablesegment:Profitorloss.Assets.Particularincomeandexpenseitemsifsuchmeasuresareregularlyprovidedtothechiefoperatingdecisionmaker.Reconciliationsofreportablesegmentrevenues,profitorloss,assets,andliabilitiestoconsolidatedtotals. (Areportablesegmentisanoperatingsegmentaboutwhichseparatefinancialinformationisavailablethatisevaluatedregularlybymanagementinassessingsegmentperformanceanddecidinghowtoallocateresourcestooperatingsegments.)..精選實用文檔..精選 Inadditiontotheaboveitems,informationmustalsobedisclosedabout:Revenuesderivedfromproductsorservices.Revenuesderivedfromcountries.Majorcustomers.Howoperatingsegmentsaredetermined.Lafargedisclosesthatitsreportablesegmentsareitsfourproductlines.Thecompanydisclosesalloftheitemsrequiredtobedisclosedbyreportablesegment.Operatingincome,assets,andindividualincomeandexpenseitemsarereported.Segmentrevenues,operatingincome,assets,andliabilitiesarereconciledtoconsolidatedtotals. Lafargealsodisclosesrevenuesbyselectedcountriesandregionsoftheworld.Inaddition,capitalexpenditureandcapitalemployedbyselectedcountriesandregionsaredisclosed.Thereisnoinformationaboutmajorcustomers,butLafargemayhavealarge,diversifiedcustomerbase. Overall,LafargecomplieswiththerequirementsofIFRS8andevengoesbeyonditsrequirementsinsomecases. 4. a. Overallheadcounthasincreasedbetweenthetwoyears.Bothofitsdivisions(pharmaceuticalsanddiagnostics)showincreasedlevelsofemployment.WiththeexceptionofLatinAmerica,allregionsoftheworldalsoshowincreasedlevelsofemployment.Rocheattributestheseincreasestothefactthatithasbeenexpandingfasterthanitscompetitors.“Regrettedlosses〞refersto“fluctuationsnotinitiatedbyRoche,〞presumablyemployeeswhoquitthecompanyontheirownaccord.Whiletheoverallpercentageofemployeeslost(“fluctuation〞)hasincreasedbetweenthetwoyears,thepercentageofregrettedlosseshasdecreased.Rochestatesthatit“placesahighvalueondiversityandseekstobenefitfromit….〞Rocheseemstohavehadsomesuccessinimprovingdiversityinthecompany.Rochenotesthatitemployspeoplefromover190countriesandthatthe336employeesinitsCorporate..精選實用文檔..精選Outsideinvestorsmayfindthisinformationusefulbecauseitspeakstothewelfareofcompanyemployees.Forexample,satisfiedemployeeswillworkhardertoachieveacompany’sgoalsthanunsatisfiedoneswill.Theinformationisalsousefulinjudgingwhethercompaniescomplywithemploymentlaws,suchasthosedealingwithnondiscriminatoryhiring. 5. TheoverallconclusionisthatRoche’ssafetyrecordworsenedwhileitsenvironmentalrecordimproved. Safety: NotethatRoche’stotalnumberofworkdaysincreasedby17percent,whilethetotalnumberofemployeesgrewby6percent.Accidentsandothermeasuresofsafetycanbeexpectedtoincrease,butnotatrateshigherthanthese.Occupationalaccidentsincreasedby14percent,whilework-relatedaccidentspermillionworkinghoursdecreased3percent.Thesemeasuressuggestthataccidentratesareaboutthesamebetweenthetwoyears.Therewerenowork-relatedfatalitiesineitheryear.Workdayslostduetowork-relatedaccidentsincreasedby31percent,occupationalillnessesincreasedby60percent,illnessespermillionworkinghourincreased36percent,andworkdayslostduetooccupationalillnessesincreased42percent.Thesemeasuresindicateaworseningsafetyrecord.Transportaccidentpermetrictontransporteddecreased.Ingeneral,mostmeasuresgotworse. Environmental: Energyconsumptionincreasedby5percentandTOCt/yearincreased36percent.However,theotherpollutionmeasures(suchasCO2t/yearandNO2t/year)decreased.Figureslaterinthedisclosurecompareeco-efficiencymeasuresfor2005,2004,and1992.Long-termtrends(92/05)ofallmeasuresbesidetheoneforCO2showsignificantdecreases.Ingeneral,Roche’senvironmentalrecordhasimproved. 6. a. AccordingtotheWebsite,theobjectiveoftheInternationalAuditingandAssuranceStandardsBoard(IAASB)istoservethepublicinterestby:setting,independentlyandunderitsownauthority,highqualitystandardsonauditing,qualitycontrol,review,otherassurance,andrelatedservices,andfacilitatingtheconvergenceofnationalandinternationalstandards,..精選實用文檔..精選therebyenhancingthequalityanduniformityofpracticethroughouttheworldandstrengtheningpublicconfidenceintheglobalauditingandassuranceprofession.AccordingtothisWebsite,auditingstandardsrefertotheauditorreviewofhistoricalfinancialinformation,whileassurancestandardsrefertoengagementsdealingwithsubjectmattersotherthanhistoricalfinancialinformation.PricewaterhouseCoopersstatesthatRoche’sinternalsustainabilityreportingguidelinesareproperlyapplied,thatitsdatacollectionsystemisfunctioningasdesigned,andthatits“socialdimensionreportingprovidesanappropriatebasisforthedisclosureofsocialdimensioninformation…〞Thus,Rochehasreceiveda“cleanopinion〞onitssustainabilityreporting. 7. a. Corporatesocialresponsibilityisabouthowcompaniesconductthemselvesinrelationto“stakeholders,〞suchasworkers,consumers,andthebroadersocietyinwhichfirmsoperate.Somearguethat“thebusinessofbusinessisbusiness.〞Inconductingtheirbusiness,companiesprovidehugeandcriticalcontributionstosociety.Amongtheseareproductivitygains,innovationandresearch,employment,andhumancapitaldevelopment.Inpoorcountries,companiesoftencontributecriticalcapital,technology,andskillsthatreducepoverty.Companiesthatcompeteandprospermakesocietybetteroff.Underthisview,theproperguardianofthepublicinterestisgovernment,notbusiness.Anotherviewisthatsocialissues(andsocialresponsibility)arenottangentialtobusinessbutfundamentaltoit.Companiesthatignorepublicsentimentmakethemselvesvulnerabletoattack.Ignoringsocialissuesturnsablindeyetoforcesthatmayalteracompany’sstrategicfuture.Thus,companiesoughttodomorethanthelawrequiressincesocialissuesultimatelyfeedintoshareholdervalue.Whethercompaniesoughttoreportontheirsocialresponsibilityactivitiesprobablydependsonone’sviewofcorporatesocialresponsibility.Nevertheless,astrongcasecanbemadethatproactivedisclosureofacompany’ssocietalcontributionscanpositivelyaffectitsimageandultimatelyitsbottomline.Asnotedinc.,therelevanceofCSRdisclosuresforoutsideinvestorsisthatacompany’ssocietalcontributionscanpositivelyaffectitsimageandultimatelyitsbottomline...精選實用文檔..精選 8. a. TheperformanceindicatorsrecommendedintheGRIguidelinesareasfollows:..精選實用文檔..精選EconomicPerformanceIndicatorsCoreIndicatorsAdditionalIndicatorsDirectEconomicImpactsCustomersEC1.Netsales.

EC2.Geographicbreakdownofmarkets.

Foreachproductorproductrange,disclosenationalmarketsharebycountrywherethisis25%ormore.Disclosemarketshareandsalesforeachcountrywherenationalsalesrepresent5%ormoreofGDP.SuppliersEC3.Costofallgoods,materials,andservicespurchased.EC11.SupplierbreakdownbyOrganizationandcountry.Listallsuppliersfromwhichpurchasesinthereportingperiodrepresent10%ormoreoftotalpurchasesinthatperiod.Alsoidentifyallcountrieswheretotalpurchasingrepresents5%ormoreofGDP.EC4.Percentageofcontractsthatwerepaidinaccordancewithagreedterms,excludingagreedpenaltyarrangements.

Termsmayincludeconditionssuchasschedulingofpayments,formofpayment,orotherconditions.Thisindicatoristhepercentofcontractsthatwerepaidaccordingtoterms,regardlessofthedetailsoftheterms.EmployeesEC5.Totalpayrollandbenefits(includingwages,pension,otherbenefits,andredundancypayments)brokendownbycountryorregion.Thisremunerationshouldrefertocurrentpaymentsandnotincludefuturecommitments.

ProvidersofCapitalEC6.Distributionstoprovidersofcapitalbrokendownbyinterestondebtandborrowings,anddividendsonallclassesofshares,withanyarrearsofpreferreddividendstobedisclosed.Thisincludesallformsofdebtandborrowings,notonlylong-termdebt.

EC7.Increase/decreaseinretainedearningsatendofperiod...精選實用文檔..精選PublicSectorEC8.Totalsumoftaxesofalltypespaidbrokendownbycountry.EC12.Totalspentonnon-corebusinessinfrastructuredevelopment.Thisisinfrastructurebuiltoutsidethemainbusinessactivitiesofthereportingentitysuchasaschool,orhospitalforemployeesandtheirfamilies.EC9.Subsidiesreceivedbrokendownbycountryorregion.Thisreferstogrants,taxrelief,andothertypesoffinancialbenefitsthatdonotrepresentatransactionofgoodsandservices.Explaindefinitionsusedfortypesofgroups.E10.Donationstocommunity,civilsociety,andothergroupsbrokendownintermsofcashandin-kinddonationspertypeofgroup.IndirectEconomicImpacts

EC13.TheOrganization’sindirecteconomicimpacts.IdentifymajorexternalitiesassociatedwiththereportingOrganization’sproductsandservices.

EnvironmentalPerformanceIndicatorsCoreIndicatorsAdditionalIndicatorsMaterialsEN1.Totalmaterialsuseotherthanwater,bytype.Providedefinitionsusedfortypesofmaterials.Reportintons,kilograms,orvolume.

EN2.Percentageofmaterialsusedthatarewastes(processedorunprocessed)fromsourcesexternaltothereportingOrganization.Referstobothpost-consumerrecycledmaterialandwastefromindustrialsources.Reportintons,kilograms,orvolume.EnergyEN3.Directenergyusesegmentedbyprimarysource.

ReportonallenergysourcesusedbythereportingOrganizationforitsownoperationsaswellasfortheproductionanddeliveryofenergyproducts(e.g.,electricityorheat)tootherOrganizations.Reportinjoules.EN17.Initiativestouserenewableenergysourcesandtoincreaseenergyefficiency.EN18.Energyconsumptionfootprint(i.e.,annualizedlifetimeenergyrequirements)ofmajorproducts.Reportinjoules.EN4.Indirectenergyuse.

ReportonallenergyusedtoproduceanddeliverenergyproductspurchasedbythereportingOrganization(e.g.,electricityorheat).Reportinjoules.EN19.Otherindirect(upstream/downstream)energyuseandimplications,suchasOrganizationaltravel,productlifecyclemanagement,anduseofenergy-intensivematerials...精選實用文檔..精選WaterEN5.Totalwateruse.EN20.Watersourcesandrelatedecosystems/habitatssignificantlyaffectedbyuseofwater.IncludeRamsar-listedwetlandsandtheoverallcontributiontoresultingenvironmentaltrends.EN21.Annualwithdrawalsofgroundandsurfacewaterasapercentofannualrenewablequantityofwateravailablefromthesources.Breakdownbyregion.EN22.Totalrecyclingandreuseofwater.

Includewastewaterandotherusedwater(e.g.,coolingwater).BiodiversityEN6.Locationandsizeoflandowned,leased,ormanagedinbiodiversity-richhabitats.

EN23.Totalamountoflandowned,leased,ormanagedforproductionactivitiesorextractiveuse.EN24.Amountofimpermeablesurfaceasapercentageoflandpurchasedorleased.EN7.Descriptionofthemajorimpactsonbiodiversityassociatedwithactivitiesand/orproductsandservicesinterrestrial,freshwater,andmarineenvironments.EN25.Impactsofactivitiesandoperationsonprotectedandsensitiveareas(e.g.,IUCNprotectedareacategories1-4,worldheritagesites,andbiospherereserves).EN26.Changestonaturalhabitatsresultingfromactivitiesandoperationsandpercentageofhabitatprotectedorrestored.

Identifytypeofhabitataffectedanditsstatus.EN27.Objectives,programs,andtargetsforprotectingandrestoringnativeecosystemsandspeciesindegradedareas.EN28.NumberofIUCNRedListspecieswithhabitatsinareasaffectedbyoperations.EN29.Businessunitscurrentlyoperatingorplanningoperationsinoraroundprotectedorsensitiveareas.Emissions,Effluents,andWaste..精選實用文檔..精選EN8.Greenhousegasemissions.

(CO2,CH4,N2O,HFCs,PFCs,SF6).ReportseparatesubtotalsforeachgasintonsandintonsofCO2equivalentforthefollowing:

-directemissionsfromsourcesownedorcontrolledbythereportingentity

-indirectemissionsfromimportedelectricityheatorsteamEN30.Otherrelevantindirectgreenhousegasemissions.

(CO2,CH4,N2O,HFCs,PFCs,SF6).Referstoemissionsthatareaconsequenceoftheactivitiesofthereportingentity,butoccurfromsourcesownedorcontrolledbyanotherentityReportintonsofgasandtonsofCO2equivalent.EN9.Useandemissionsofozone-depletingsubstances.

ReporteachfigureseparatelyinaccordancewithMontrealProtocolAnnexesA,B,C,andEintonsofCFC-11equivalents(ozone-depletingpotential).EN31.Allproduction,transport,import,orexportofanywastedeemed“hazardous〞underthetermsoftheBaselConventionAnnexI,II,III,andVIII.EN10.NOx,SOx,andothersignificantairemissionsbytype.

Includeemissionsofsubstancesregulatedunder:

-locallawsandregulations

-StockholmPOPsConvention(AnnexA,B,andC)–persistentorganicpollutants

-RotterdamConventiononPriorInformedConsent(PIC)

-Helsinki,Sofia,andGenevaProtocolstotheConventiononLong-RangeTrans-boundaryAirPollutionEN32.Watersourcesandrelatedecosystems/habitatssignificantlyaffectedbydischargesofwaterandrunoff.

IncludeRamsar-listedwetlandsandtheoverallcontributiontoresultingenvironmentaltrends.SeeGRIWaterProtocol.EN11.Totalamountofwastebytypeanddestination.

“Destination〞referstothemethodbywhichwasteistreated,includingcomposting,reuse,recycling,recovery,incineration,orlandfilling.Explaintypeofclassificationmethodandestimationmethod.EN12.Significantdischargestowaterbytype.EN13.Significantspillsofchemicals,oils,andfuelsintermsoftotalnumberandtotalvolume.

Significanceisdefinedintermsofboththesizeofthespillandimpactonthesurroundingenvironment.Suppliers..精選實用文檔..精選

EN33.PerformanceofsuppliersrelativetoenvironmentalcomponentsofprogrammerandproceduresdescribedinresponsetoGovernanceStructureandManagementSystemssection.ProductsandServicesEN14.Significantenvironmentalimpactsofprincipalproductsandservices.

Describeandquantifywhererelevant.

EN15.Percentageoftheweightofproductssoldthatisreclaimableattheendoftheproducts’usefullifeandpercentagethatisactuallyreclaimed.

ComplianceEN16.Incidentsofandfinesfornon-compliancewithallapplicableinternationaldeclarations/conventions/treaties,andnational,sub-national,regional,andlocalregulationsassociatedwithenvironmentalissues.Explainintermsofcountriesofoperation

Transport

EN34.Si