What is the Environmental Profit and Loss (EPL) report used for?

The Environmental Profit and Loss (EPL) report is a crucial tool used by organizations to incorporate environmental impacts into their financial assessments. This report quantifies and values the environmental impacts associated with a company's operations and supply chain, allowing businesses to understand the true costs of their activities on the environment. By doing so, it enables organizations to recognize and mitigate environmental and social risks, which can influence their long-term sustainability.

The purpose of the EPL report goes beyond just understanding financial growth or trends; it is fundamentally about integrating environmental considerations into corporate decision-making. This integration helps companies not only comply with regulations or respond to stakeholder concerns but also enhances their overall sustainability strategies. By having a clearer picture of their environmental impact, organizations can take actionable steps to reduce it, ultimately improving their sustainability performance and resilience.

The other choices highlight aspects that do not align directly with the primary objective of the EPL report. Employee satisfaction, financial growth, and market trends are significant areas of focus, but they do not encapsulate the comprehensive environmental assessment that the EPL report provides. This makes the correct answer a vital component in the framework of sustainable business practices.