Assume pu are a newly appomted accountant in a local fashion company -RTXNI Clothing Company (RTX'I) - based in Melboume: Australia. This is a private familv business with 20 shareholders. Currently, the company has seven different departments, include Accounting and Finance R&D (product design and development), Sales and Marketing, Human Resources, Information Technology, Distribution and and Merchandisin& with a total of 130 employees. Managers in each department are given the authority regardmg operational decisions and their performance is measured based on the company's profit, and all the other employees receive the fixed salary package. The company pays taxes to Australia Taxation Office (ATO) on a regular basis. Originally, the business offered only t-shirts and jeans. As the busmess was Bying to join the growing fast fashion Industry, it expanded its product lines to include dress, trousers, shorts, hocdles & sweats, socks, shoes: and bags The objective was to provide a wide selection of product lines in order to reach more fashion conscious consumers. A characteristic of them market is consumers are mainly attracted by low price: and frequent new styles and designs, so the company also seeks to find the suppliers with low prices. The business has retail stores in the major city across Australia and online store Since the company expanded its product Ime, managers from different departments found the number of complaints receiv-ed from customers have tripled. Most complaints are related to the product quality (products are either defective or damaged): items consistently out of stock, online shopping experience (delivery of "long itenls and long response time to emails), and in-store experience (lack of attention from sales representatives), and some customers have psted complaints on RT>2vI social In order to enhance the overall performance, the company is considering using a range of key performance indicators in managmg its performance. This ts to ensure that the company keeps track of its performance and to achieve the objectives they set for the identified issues. In addition, the CEO and senior management decide to find new suppliers to improve the product quality, however, they encountered a dilemma. On the one hand, they found a supplier in Bangladesu Super Cheap who can provide a large range of products to fit in their business expansion plan With a competitive price and all products can be supplied in a short ume frame. However, after a careftl Investigation Into this company's background, they found this supplier has a major issue with labor conditions throughout their supply chains, including the use of child labor, low wages, and health and safety hazards: and long working hours. In terms of the environmental aspect: Super Cheap consumes a few thousand litres of water to produce a cotton t-shirt and over ten-thousand litres to produce a pair ofjeans, and wastewater discharge into the local river: and it did not take any action to solve this issue. The polluted water is no longer fit for drinking or laundry , fishes no longer exist in this river, and local residences complain that their homes are flooded by dirty water. On the other hanck RTX2vr has another potential supplier, called Green Fashion, who only provides limited product range With a higher price, and products can be supplied in a reasonable time frame Houever, Green Fashion takes account of sustainability and makes it as part of their business, and their sustamability agenda has been presented on its website, including fashion designs that is kind to the environment, they also ethically source materials and labour: promote work-life balance of Ole employee in the retail business: and provide incentives to their local and outsourcing panners and their employees if their targets are met. The CEO and management of RTNV[ learnt that Green Fashion has similar values and sustainability agenda. RTXN[ considers sustainability as part of the business. It is reported on their websites that the company wants to rethink fashion designs so that ffey are kind to the environment, to ethically source materials and labour: promote work-life balance of the employee in the retail business: and provide incentives to their local and outsourcing partners and their employees if their targets are met.