ACCA APM Section A (1/3) - Sustainability & Integrated Reporting OSG 2026

Welcome to a brand-new ACCA APM Section A Masterclass! Over the next three weeks, we are tackling an exclusive, custom-written 50-mark mock exam based on the OmniSpeed Group (OSG) case study. You can download the full mock exam question paper and exhibits from the public Google Drive link below to practice along with me! 📥 Download the OSG Mock Exam here: https://drive.google.com/drive/folder... In Part 1, we focus on Requirement (i) for 20 marks, addressing the Chief Sustainability Officer's push to embed sustainability into OSG. We break down how to plan your report to the Board and draft full sentences to score maximum technical and professional skills marks. 📌 What You Will Learn in This Video: Target Setting: How shifting to non-financial targets (like electric logistics, employee training, and sustainable awards) changes OSG’s strategic focus. The 3Ps Framework in Action: Designing specific KPIs for OSG: People: Training hours and performance-based bonuses. Planet: Carbon dioxide emissions from diesel and the number of electric vans utilized. Profit: Using Economic Value Added (EVA) to encourage long-term green investments, and measuring market share. Integrated Reporting (IR) vs. Traditional Reporting: We evaluate the benefits of IR (demonstrating value across the 6 capitals to boost investor/lender confidence) against practical challenges (the difficulty of collecting non-financial data like carbon emissions without an upgraded information system). Challenging the CEO: How to critically address the CEO's skepticism by explaining how IR communicates the linkage of all capitals to create sustainable, long-term value for all stakeholders, not just shareholders. 📖 Essential Revision Companion:Pass ACCA APM with Simple Tips: Independent Revision Book (2026/2027) 👉 Amazon Kindle: https://www.amazon.com/dp/B0HF5GKJ9C 👉 Google Play Books: https://play.google.com/store/books/d... Subscribe and turn on notifications so you don't miss Part 2 (Divisional Performance: ROI vs RI) next week! 🚀 #ACCA #ACCAAPM #IntegratedReporting #Sustainability #OmniSpeedGroup #AdvancedPerformanceManagement #ACCAExam #APMRevision #AccountingEducation