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

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T4- Part B – Case Study Papy – Sustainable trading case – September 2011 REPORT To: Chief Executive of Papy From: Management Accountant Date: 31 August 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 Appendix 8

SWOT analysis PEST analysis Carbon emission targets Savings in carbon emissions from the solar panels proposal Evaluation of proposal for new freezer cabinets Summary of savings in carbon emissions and comparison to targets Comparison of capital costs and carbon emissions savings between the 2 proposals Part (b) - Presentation and graph on 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 that could be achieved by the proposals to replace the freezer cabinets at 500 stores and install solar panels at 200 supermarkets, 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 8 to this report.

© The Chartered Institute of Management Accountants 2012

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