Prepare a response to Sarah $($R$10$s CEO$)$ on the proposal to spend $$1\mathrm{.}2$ million to renovate the stores and install the required workshop and equipment. Your response should address each of the tasks below.

$1.$ Explain four $(4)$ key non$-$financial issues that should be considered as part of the decision to change from outsourcing the workshop maintenance service to renovating the stores and installing the required workshop and equipment. For each non$-$financial issue, justify why it is key.