One of the world's largest bottlers of The Coca-Cola Company's beverage products, Coca-Cola HBC has integrated sustainability throughout its business over the past decade.

Today, the Company is a Supersector leader in the FTSE4Good index and has been listed on the Dow Jones Sustainability Index (World and Europe) for six consecutive years. Among beverage companies, Coca-Cola HBC was ranked first in Europe and second in the world for sustainability.

"Integrated reporting reflects how our Company thinks and does business," said Dimitris Lois, Chief Executive Officer. "This approach allows us to discuss material issues facing our business and communities and show how we create value, for shareholders and for society as a whole.

"We were delighted that our first integrated report was noted by a Harvard Business School study as a 'best case example' of this new approach to reporting. As a sustainability leader, we must continue to raise the bar."

REQUIRED:-

3. Determine the roles of management accountants to support the strategy in the above case study.

4. Identify any two (2) management accounting tools that can provide the business intelligence information to support and influence decision-making.