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7115 · 6.2

Environmental and ethical issues — practice questions

Practice and worked examples for 7115 Environmental and ethical issues. Short previews only — attempt the full question in MarkScheme against the official scheme.

Worked example 1

A logistics company, 'Swift Deliveries', operates a fleet of 50 vans. Each van consumes 3,000 litres of diesel annually. The government imposes a carbon tax of $60 per tonne of CO2. Given that 1 litre of diesel produces 2.68 kg of CO2, calculate the total annual carbon tax liability for Swift Deliveries.

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Step 1: Calculate total annual diesel consumption. Total Diesel = Number of vans × Diesel per van Total Diesel = 50 vans × 3,000 litres/van = 150,000 litres

Step 2: Calculate total annual CO2 emissions in kg. Total CO2 (kg) = Total Diesel × Emission factor Total CO2 (kg) = 150,000 litres × 2.68 kg/litre = 402,000 kg

Step 3: Convert total CO2 emissions to tonnes. Total CO2 (tonnes) = Total CO2 (kg) / 1000 Total CO2 (tonnes) = 402,000 kg / 1000 = 402 tonnes

Step 4: Calculate the total annual carbon tax. Total Tax = Total CO2 (tonnes) × Tax per tonne Total Tax = 402 tonnes × $60/tonne = $24,120

Final Answer: Swift Deliveries will face an annual carbon tax liability of $24,120. This cost provides a financial incentive for the company to invest in more fuel-efficient or electric vehicles.

Worked example 2

EU bans single-use plastic packaging in food sector in 18 months. Impact on a snack manufacturer using plastic wrappers?

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Cost: R&D and retooling for compostable/recyclable alternatives; possible higher unit cost short run.

Operations: Change suppliers, production lines, quality testing - risk of disruption if late.

Marketing: First-mover sustainable packaging as USP (3.3.2 brand); avoid greenwashing - certify claims.

Strategy: Start transition now; budget capital investment (10.3); if fail to comply, exit market or face fines (6.1.1 legal).