Chapter 3 - Strategic analysis: Ethics and corporate social responsibility

Part A. Interacting with the Organisation's Environment - 20%

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Part A Ethics and CSR - 27q

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      Indicative syllabus content
A1. Evaluate the influence of key external factors on an organisation’s strategy. (c) Discuss the drivers of external demands for environmental sustainability and corporate social responsibility and the organisation’s response
  • External demands for sustainability and responsible business practices and ways to respond to these.

A2:  Evaluate ethical issues arising from the organisation’s interaction with its environment.


(a) Evaluate ethical issues and their resolution within a range of organisational contexts.
  • Business ethics and the CIMA Code of Ethics for Professional Accountants (Parts A and B) in the context of the implementation of strategic plans.

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