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Ken Garrett.
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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › PESTEL
will road an infrastructure be part of technological (T) or social (S)?
Probably…..but it could be economic.
It does not matter much where it’s categorised eg a tax rise is political, economic, legal and possibly social. PESTEL is just a checklist to spark ideas of potential influences. So if you identify a tax rise as an environental factor its categorisation is not very important.