Q 1. （1）When compiling data for its sustainability reports, The company does not request direct input from its managerial accounting staff. What should be the role of management accountants in collecting and reporting sustainability data?
（2）Could the company’s sustainability reporting be improved with input from management accountants? Why or why not?
Q 2. (1)Observed the progression in management accounting practices in past decades or so. and chronologically analyse the change in management maccounting practices and techniques including sustainability.
(2)Suggest at least three ways to utilise management accounting information to improve organisational productivity and/or performance.