Refer to the following report prepared by CPA Australia, “Sustainability and Capital Investment...

Question

Refer to the following report prepared by CPA Australia, “Sustainability and Capital Investment Studies” which is available at the following link and answer the following questions:
- https://www.cpaaustralia.com.au/-/media/corporate/allfiles/document/professional-resources/sustainability/sustainability-and-capital-investment-case-studies.pdf?la=en&rev=91355aec2dc74d38b7b7eab01eca7d21
- a) Explain what is meant by the term “integrated thinking”;
- b) Explain the role of integrated thinking in the value creation process, that is the inclusion of the six capitals (financial, manufactured, intellectual, human, social and relationship), as well as natural capital, as material inputs, which are to be processed in organisational activities in order to generate outputs and outcomes;
- c) Identify and explain the 10 elements of integrated thinking which are required to successfully embed sustainability within the organisation;
- d) Refer to the case study analysis, section 8.3.1 Integrated Thinking, and:
  - Explain the extent to which sustainability factors were driven by senior personnel; and
  - Identify and explain the examples of capitals that were material to each of the case sites

Dr. Vidhya · Accepted Answer

MANAGERIAL ACCOUNTING
INTEGRATED THINKING AND VALUE CREATION
Table of Contents
Question a)	3
Question b)	3
Question c)	4
Question d)	4
i)	4
ii)	5
References	6
Question a) 
Integrated thinking is a common term that is symbolic to have inclusive process of decision-making, reporting and how management is responsible to carry out the process of value creation in business. In fact, when business is generated at the level of ideas, decisions are to be made in the light of the facts such as the interdependent nature of the organization.
It is based on the estimation of the resources that will be applied to determine the success of an idea at abstract level, which will be practical, only if the alignment of the decision making with management is, processed well (CPA Australia, 2015). At times, integrated thinking relates to the financial decisions of the companies because management of the assets, capital investment as well as financial outcomes is to be managed. 
Additionally, time is the major constraint in this process; organizations apply integrated thinking in order to evaluate the efficacy of a particular decision made and then they tend to look at the potential outcomes of the same. It is rather their responsibility to ensure successful achievement of the all included procedures to understand the value of integrated thinking. However, the successful application of integrated thinking is judged by the question of seeing its efficacy over the set span of time. 
Question b) 
Integrated thinking has crucial role to play in the context of growth of value and sustainability of the organizations. This becomes even greater issue than ever because in modern context, organizations are expected to follow the sustainable development goals. Their active participation and showing clarity of CSR practices is pivotal in this context. How long the organization is able to survive,

Refer to the following report prepared by CPA Australia, “Sustainability and Capital Investment Studies” which is available at the following link and answer the following questions:...

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