1. Distinguish between syntactics, semantics and pragmatics. Are these perspectives independent of each other or are they interwoven?
2. What is the critical test for any accounting system? Does this test rely on
syntactic, semantic or pragmatic perspectives?
3. Define the two main environmental objectives proposed for management of
companies: sustainable development and eco-efficiency. Are these objectives
4. Is sustainable development a useful, practical perspective for business to adopt?
If yes, how is it useful? Explain your view, giving reasons.
5. The efficiency ratio measures the relation between outputs from and inputs to
a process.According to the WBCSD, a company wanting to become eco-efficient
should strive to:
A Reduce the material intensity of its goods and services
A Reduce the energy intensity of its goods and services
A Reduce the dispersion of any toxic materials
A Enhance the recyclability of its materials
A Maximise the sustainable use of renewable resources
A Extend the durability of its products
A Increase the service intensity of its goods and services
Suggest measures that could be used to indicate improved efficiency in each of
6. How do ecological product efficiency and ecological function efficiency differ?
How are they measured? Are measures of these two types of ecological efficiency
7. Is a ‘win–win’ situation the only practical way to move business towards
8. What are the characteristics of data required to generate knowledge about
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