You have recently joined a large manufacturing company as a senior management accountant in charge of a large team of accountants. The Chief Executive Officer (CEO) of your company is becoming more aware of contemporary management accounting issues, such as sustainability, environmental management accounting, and digital technologies. Your team was given the task of evaluating the impact of these issues on your company and management accounting/control. 

Required:

 Prepare a memo for the CEO that evaluates any current issue and its impact on the company and management accounting/control systems.