ACCA/CAT

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Section B–TWO questions ONLY to be attempted

4 FGH Telecom(FGH)is one of the largest providers of mobile and fixed line telecommunications in Ostland.The company has recently been reviewing its corporate objectives in the light of its changed business environment.The major new addition to the strategic objectives is under the heading:'Building a more environmentally friendly business for the future'.It has been recognised that the company needs to make a contribution to ensuring sustainable development in Ostland and reducing its environmental footprint.Consequently,it adopted a goal that,by 2017,it would have reduced its environmental impact by 60%(compared to year 2001).

The reasons for the board's concern are that the telecommunications sector is competitive and the economic environment is increasingly harsh with the markets for debt and equities being particularly poor.On environmental issues,the government and public are calling for change from the business community.It appears that increased regulation and legislation will appear to encourage business towards better performance.The board have recognised that there are threats and opportunities from these trends.It wants to ensure that it is monitoring these factors and so it has asked for an analysis of the business environment with suggestions for performance measurement.

Additionally,the company has a large number of employees working across its network.Therefore,there are large demands for business travel.FGH runs a large fleet of commercial vehicles in order to service its network along with a company car scheme for its managers.The manager in charge of the company's travel budget is reviewing data on carbon dioxide emissions to assess FGH's recent performance.

Recent initiatives within the company to reduce emissions have included

(a)the introduction in 2010 of a homeworking scheme for employees in order to reduce the amount of commuting to and from their offices and

(b)a drive to increase the use of teleconferencing facilities by employees.

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