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For APM exam, we are suppose to be prepared to evaluate how effectively a business measuring sustainability within its performance measure system. To meet the requirement, there are key questions indicated in the technical article to ask. In practice, business have separate sustainability report,so guessing in the exam,it will be integrated with traditional financial measures and it will not have commentary.The question,is what else will be expected difference between a possible exam requirement and sustainability report.
I’m not sure what you are asking. Sustainability is mentioned only once in the study guide, in A5 (b):
“Discuss the social and ethical issues that may impact on strategy formulation and evaluate the role of the management accountant in the collection of data, measurement and reporting of social and environmental factors, such as are used to demonstrate a wider view of performance in reporting, for example, sustainability.[3] ”
In the exam, I should think questions on this topic will relate to things like why sustainability is important, triple bottom line, what to measure, how to measure and the problems associated with these activities.
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