Acca Paper P1 Notes

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ACCA Paper

P1

pt em 20 be
15 r/D ex ec am em s be

Governance,
Risk & Ethics

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Ethical Characteristics of Professionalism

131

17.

Social and Environmental and Ethical Behaviour

137

18.

Internal Management Systems such as Emas and ISO 14000

143

19.

Integrated reporting

151

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December 2015 Examinations

ACCA P1 3

Chapter 1
CORPORATE GOVERNANCE


the system by which organisations are directed and controlled ( Cadbury Report )



corporate governance ( cg ) is a set of relationships between an entity’s directors, shareholders and other stakeholders



also provides the structure through which the objectives of the entity are set and determines the means of achieving those objectives and monitoring performance



cg is an issue for all entities, whether they be


large quoted entities



commercial entities



not–for–profit organisations including:


public sector



non–governmental organisations

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December 2015 Examinations

ACCA P1

Corporate governance - elements


management, awareness, evaluation and mitigation of risk


includes the operation of an

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