高顿网校小编为各位ACCA学员整理了P1科目复习指导，希望大家查漏补缺，对考试有所帮助。
        1.The social and environment effect by economic activity
　　1.1 Environmental footprint is the impact that a business’ activities have upon the environment including its resource consumption and pollution emissions
　　<1>Environment costs
　　a. Direct and indirect: waste management, remediation costs or expenses, compliance costs, permit fees and environmental certification, legal costs and fines, environmental training, environmentally driven R&D
　　b. Contingent or intangible environmental costs: compensation costs, employee health and safety with potential litigation, risk of impaired assets, reputation.
　　1.2 Social footprint is the impact that a business’ activities have upon the social including communities (particularly where operations are based), customers (product safety issues), employees (job creation issues), suppliers, competitors and reputation risk.