Sustainability involves more than just the impact of actions on the environment. The triple bottom line recognizes

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Sustainability involves more than just the impact of actions on the environment. The triple bottom line recognizes that a company has to measure its impact on its triple bottom line for its long- term viability. To follow are examples of green initiatives recently undertaken at The Coca- Cola Company. For each example, indicate whether this initiative would ­primarily impact environmental, social, or economic factors.
Initiative at The Coca- Cola Company Environmental, Social, or Economic?
a. Provided on- site wellness coaching for employees in the Baltimore sales facility to help to improve employee health.
b. Diverted more than 2.5 million beverage containers from landfills by placing more than 3,000 recycling bins at NASCAR racetracks across the United States.
c. Generated a positive economic benefit in every community in which Coca- Cola has facilities in the United States.

Initiative at The Coca- Cola Company Environmental, Social, or Economic?
d. Reduced beverage calories in U. S. schools by 88% since 2006.
e. Prohibited marketing to children under the age of 12 in its global marketing policy.
f. Deployed hybrid electric trucks, which generate approximately one- third fewer CO2 emissions than a regular truck, in several major U. S. cities.
g. Minimized the amount of water used in the manufacturing and cleaning processes, resulting in a water use savings of over 2 billion liters since 2008.
h. Recruited from a wide cross section of the communities that it services so that the representation of women and minority groups in management can be improved.
i. Displayed total calorie counts on the selection buttons on company- controlled vending machines so that consumers can make informed choices.
j. Generated a profit for the company’s shareholders.
k. Removed the side walls on the corrugated trays that carry products, which resulted in savings of almost 2,400 metric tons of corrugated packaging.
l. Provided training and career planning for employees to help to provide a rewarding work life.
m. Reduced the bottle cap size by .5 millimeters and shortened the bottle neck, which resulted in a total plastics savings of more than 11,000 metric tons since 2007.

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Managerial Accounting

ISBN: 978-0133428377

4th edition

Authors: Karen W. Braun, Wendy M. Tietz

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