Analyse two advantages to WS of using an environmental audit.

Mark scheme

Marking points from the official mark scheme (May/June 2025). The mark or mark type is shown in brackets.

1. [K1] Environmental audit: measuring the environmental impact of a business and how sustainable its activities are.
2. [K1] Knowledge of CSR.
3. [K1] Possible advantages include: Highlights direction for improvements.
4. [K1] Possible advantages include: Improves governance and decision making.
5. [K1] Possible advantages include: Enables smart target setting.
6. [K1] Possible advantages include: Enables stakeholder expectations to be met.
7. [K1] Possible advantages include: Improves transparency.
8. [APP1] Application to WS by making use of relevant case information once (e.g., constantly changing footwear markets, Jon keen for research on changes connected to CSR, increasing demand for non-leather products, growing consumer awareness of need for sustainable supply chains).
9. [AN1] Improved decision making can lead to more efficiency, lower costs, higher profits, lower risks.
10. [AN1] Highlighting routes for improvement can lead to change and improved CSR.
11. [AN1] Smart target setting enables positive clear change and monitoring.
12. [AN1] Stakeholders' expectations being met can improve e.g. image, reputation, sales, employee motivation/commitment.
13. [AN1] Improved transparency can attract more business as increasingly decisions are made based on ethical factors.
14. [AN1] Enables company culture to increase social and environmental responsibility resulting in more satisfied employees and therefore lower labour turnover.