ACCA考試涉及的考試知識點有很多，學員在學習該知識點的時候，要重視課程學習的效果，對知識點有較好的掌握。Sustainability 可持續(xù)發(fā)展是ACCA考試的內容嗎？
Sustainability 可持續(xù)發(fā)展是ACCA考試的內容，在學習該內容的時候，學員首先要了解可持續(xù)發(fā)展的定義是什么，其次要掌握可持續(xù)發(fā)展包括哪些方面，這樣總結性的學習，能夠讓學員學習的更快，掌握的更牢固。
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In relation to the development of the world's resources, sustainability has been defined as ensuring that development meets the needs of the present without compromising the ability of future generations to meet their own needs.
1) Extension of sustainability 可持續(xù)發(fā)展的拓展
a) 關鍵問題包括是否可持續(xù)性只是意味著自然的可持續(xù)性，還是說社會和經濟的可持續(xù)性也是很重要的。
b) 特別是如果社會和經濟可持續(xù)發(fā)展的關系得到認可，但也有可能隨時間或兩者之間關系的變化而變化。
c) One approach to sustainability is known as the triple bottom line (or 'TBL', '3BL', or 'People, Planet,Profit') approach.一種可持續(xù)發(fā)展的方式被稱為三重底線
1) People means balancing up the interests of different stakeholders and not automatically prioritising shareholder needs 人，意味著平衡了不同利益相關者的利益，而不是按照股東的需求自動排序。
2) Planet means ensuring that the business's activities are environmentally sustainable 星球，意味著確保企業(yè)的活動是環(huán)境可持續(xù)的
3) Profit is the accounting measure of the returns of the business 利潤是會計計量公司業(yè)務的回報
2) Strong and weak sustainability 強可持續(xù)發(fā)展 VS 弱可持續(xù)發(fā)展
a) Weak sustainability believes that the focus should be on sustaining the human species and the natural environment can be egarded as a resource.
b) Strong sustainability stresses the need for harmony with the natural world; it is important to sustain all species, not just the human race.
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