Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Question on KPI in social and environmental issues
- This topic has 1 reply, 2 voices, and was last updated 6 years ago by MikeLittle.
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- April 12, 2018 at 9:46 am #446314
Hi sir.
A chain of hotel operator is a client of our audit firm. Requested is to produce KPI’s relevant to its social and env issues.
Are my KPI’s in general correct1)providing clean hotel premises
2) amount donated to environmental schemes
3)reducing co2 emissions probably by using serviced AC’s and equipments whuch are env friendly
4)no of diversity in board e.g male and female compositionApril 12, 2018 at 1:29 pm #446370I can see 1 and 4 being appropriate for social issues and 2 and 3 for environmental issues
But what about things like
– encouraging guests to have their towels washed every alternate day
– recycling of waste paper from the hotel offices
– recycling glass and cans from the hotel bars and mini-bars
– using hotel dishwashers, glass washers and laundry in the night-time whilst electricity is at cheap rate
– encouraging the use of kitchen gardens for the hotels to provide fresh vegetables and cut down on waste from over purchasing
– amounts donated to local charities
– amounts allocated to sponsorship of participants in local eventsThe achieved benefits from all of these should be capable of reliable measurement
Of course, the extent to which you need to go in a question like this depends entirely on the number of marks available for this sub-question
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