T4- Part B – Case Study Papy – Sustainable trading case – November 2011 REPORT

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T4- Part B – Case Study Papy – Sustainable trading case – November 2011 REPORT To: Chief Executive of Papy From: Management Accountant Date: 24 November 2011

Review of issues facing Papy Contents 1.0 2.0 3.0 4.0 5.0 6.0 7.0

Introduction Terms of reference Prioritisation of the issues facing Papy Discussion of the issues facing Papy Ethical issues and recommendations on ethical issues Recommendations Conclusions

Appendices Appendix 1 Appendix 2 Appendix 3 Appendix 4 Appendix 5 Appendix 6 Appendix 7

SWOT analysis PEST analysis Evaluation of the proposal to reduce electricity usage Evaluation of reductions in carbon emissions from the 2 proposals and comparison to target for 2013 Possible change in the number of supermarkets re-built Comparison of capital expenditure of reducing carbon emissions for the 2 proposals Presentation and graph on the proposals to reduce carbon emissions

1.0 Introduction Papy is a large food retailer with over 1,100 stores across 8 European countries. A new Chief Executive, Lucas Meyer, has recently been appointed and he would like to change Papy in order for the company to become a more sustainable retailer. A small team has been established, headed up by Arif Karp, the newly appointed Corporate Affairs Director, to identify and implement proposals to reduce carbon emissions. This team is also tasked with bringing about change within the company.

2.0 Terms of reference I am the Management Accountant appointed to write a report to Lucas Meyer, Chief Executive of Papy supermarket chain which prioritises, analyses and evaluates the issues facing Papy and makes appropriate recommendations. I have also been asked to prepare a presentation on the savings in carbon emissions if Papy were to implement the proposal to re-build 12 stores and the proposal to reduce electricity usage, together with a graph showing Papy’s carbon emissions as measured by “carbon emissions in kilograms (kg) per square metre of sales area”. This is included in Appendix 7 to this report.

© The Chartered Institute of Management Accountants 2012

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