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. Following 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.
a. Increased the number of countries where reduced-, low-, or no-calorie products represent more than 20% of the local product lineup.
b. For the twelfth consecutive year, improved overall water efficiency in manufacturing.
c. Achieved a 21% improvement in energy efficiency as compared to 2004.
d. Generated a profit for Coca-Cola's shareholders.
e. Worked with partners to recover and recycle the equivalent of 48% of bottles and cans used for finished beverages.
f. Exceeded the 2014 goal of 89% of direct suppliers' compliance with Coca-Cola's Supplier Guiding Principles (for human and workplace rights).
g. By 2014, Coca-Cola reduced the weight of its products sold by 15% since 2008.
h. By the end of 2014, 98% of Coca-Cola-owned facilities had achieved compliance with its Human Rights Policy.
i. Replaced a significant portion of the plastic used in its bottles with a plant-based material.
j. As of the end of 2014, 43% of Coca-Cola's U.S. workforce was multicultural.
k. Generated a positive economic benefit in every community in which Coca-Cola has facilities in the United States.
l. By the end of 2014, almost 80% of Coca-Cola' s plants had achieved both the ISO 9001 Quality Management standard and the FSSC 22000 Food Safety Management System standard.
m. Reduced emissions from manufacturing in developed countries by 13% since 2004.
n. Lost-time incident (accident) rate fell from 4.1 incidents per 200,000 hours worked in 2010 to 1.9 incidents per 200,000 hours worked in 2014.
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Managerial Accounting

ISBN: 978-0134128528

5th edition

Authors: Karen W. Braun, Wendy M. Tietz

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