Create CPA Accounting Critical Quantitative Analysis of the following, determine best recommendation and justify the decison criteria used for final decision:  GBC Consultants, Inc., must replace its existing roof and is investigating whether it should replace its current roof with a long-lasting composite roof or a living roof.  The management feel that a ‘green roof’ could enhance their performance in the new corporate ESG reports included in their annual report.  They have hired your consulting firm to analyze the options and advise them on the choices available.  You must make your final recommendation to the GBC executives as a presentation.  A living roof is a roof of a building that is completely covered with grass or other vegetation planted over a waterproof layer (to protect the building interior). Why are green roofs good? Various studies have been done on the topic, and they found that green roofs are environmentally friendly. That is because of their ability to retain water when it rains, then release it back through evapotranspiration. Without the vegetation on the roof, rainwater would fall freely, causing pollutants to reach stormwater systems that are not regulated. The eco-friendly green roof advantages can be experienced in any location or landscape. Other benefits of these roofing types include improved temperature regulation for better energy savings and enhanced water management. The roof design, the quality of insulation, the thickness of vegetation, and weather conditions will determine the amount of energy saved. So, do green roofs really work? Yes. Research shows that they are more effective than other alternative strategies like planting trees on the streets. It is also a more viable option because it does not require roofing repair, and most important large pieces of land, which may not be easy to find in urban settings. What Are the Different Types of Green Roofs? All types of green roofs function the same way and provide similar benefits. Their main merit is their ability to reduce surface Urban Heat Island effects, ensuring suburban developments in the regions do not trap heat. They also provide other advantages such as minimizing water runoff and cooling the buildings they are installed on by providing natural insulation. In addition, they improve air quality in those buildings and tend to last longer than the traditional roofing options. These are some of the reasons why the green roof styles are becoming popular in most parts of Europe, with business owners and homeowners seeing them as a better way of promoting environmentalism. The 2 main types of green roof systems are extensive and intensive green roofs. Intensive green roofs are comparable to uplifted parks because they have the capacity to sustain walkways, trees, shrubs, and benches. However, setting them up is a more complex process that requires a more comprehensive drainage system, a root support system for the plants, a structural support system for the building, and an enhanced irrigation method. The plant growing surface also must be deeper to support the heavier greenery. In comparison, the extensive green roof system is less complicated and usually supports between 7 kg and 23 kg per sq. ft. They mainly consist of ground covers and do not require a lot of maintenance or support. In most cases, they only function as mediums that can help improve the environment rather than those that serve as gardens. Combining both roof types is possible, but the installation is an intensive process. It must be professionally designed, with the structural analysis of the building being a priority. Multiple layered systems will be needed, which increases the cost significantly. Some cities offer incentives to discount the high initial charges of installing the different types of roofs, which increases the long-term benefits even more. For instance, both intensive and extensive green roofs can protect the building from UV radiation and other harsh weather elements, which makes them worth having. Their overall benefits also outweigh the high installation costs, even when compared to other roofing materials. So, how do green roofs work? The vegetation provided by both types of green roofs serves as a sponge, which filters water as it absorbs it, making sure pollutants do not reach the gutters or sewer systems. The plants also produce oxygen and shade, which increases the thermal mass and cools the building. The vegetation can also remove particulates from the air, and irrigation saves energy by reducing the amount of energy needed to cool the building.

Financial And Managerial Accounting
15th Edition
ISBN:9781337902663
Author:WARREN, Carl S.
Publisher:WARREN, Carl S.
Chapter28: The Balanced Scorecard And Corporate Social Responsibility
Section: Chapter Questions
Problem 12E: Sunny Nights Inc. is completely powered by the city power grid, but management is considering...
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Create CPA Accounting Critical Quantitative Analysis of the following, determine best recommendation and justify the decison criteria used for final decision: 

GBC Consultants, Inc., must replace its existing roof and is investigating whether it should replace its current roof with a long-lasting composite roof or a living roof.  The management feel that a ‘green roof’ could enhance their performance in the new corporate ESG reports included in their annual report.  They have hired your consulting firm to analyze the options and advise them on the choices available.  You must make your final recommendation to the GBC executives as a presentation.

 A living roof is a roof of a building that is completely covered with grass or other vegetation planted over a waterproof layer (to protect the building interior).

Why are green roofs good? Various studies have been done on the topic, and they found that green roofs are environmentally friendly. That is because of their ability to retain water when it rains, then release it back through evapotranspiration. Without the vegetation on the roof, rainwater would fall freely, causing pollutants to reach stormwater systems that are not regulated. The eco-friendly green roof advantages can be experienced in any location or landscape. Other benefits of these roofing types include improved temperature regulation for better energy savings and enhanced water management. The roof design, the quality of insulation, the thickness of vegetation, and weather conditions will determine the amount of energy saved.

So, do green roofs really work? Yes. Research shows that they are more effective than other alternative strategies like planting trees on the streets. It is also a more viable option because it does not require roofing repair, and most important large pieces of land, which may not be easy to find in urban settings.

What Are the Different Types of Green Roofs?

All types of green roofs function the same way and provide similar benefits. Their main merit is their ability to reduce surface Urban Heat Island effects, ensuring suburban developments in the regions do not trap heat. They also provide other advantages such as minimizing water runoff and cooling the buildings they are installed on by providing natural insulation. In addition, they improve air quality in those buildings and tend to last longer than the traditional roofing options. These are some of the reasons why the green roof styles are becoming popular in most parts of Europe, with business owners and homeowners seeing them as a better way of promoting environmentalism.

The 2 main types of green roof systems are extensive and intensive green roofs. Intensive green roofs are comparable to uplifted parks because they have the capacity to sustain walkways, trees, shrubs, and benches. However, setting them up is a more complex process that requires a more comprehensive drainage system, a root support system for the plants, a structural support system for the building, and an enhanced irrigation method. The plant growing surface also must be deeper to support the heavier greenery.

In comparison, the extensive green roof system is less complicated and usually supports between 7 kg and 23 kg per sq. ft. They mainly consist of ground covers and do not require a lot of maintenance or support. In most cases, they only function as mediums that can help improve the environment rather than those that serve as gardens.

Combining both roof types is possible, but the installation is an intensive process. It must be professionally designed, with the structural analysis of the building being a priority. Multiple layered systems will be needed, which increases the cost significantly. Some cities offer incentives to discount the high initial charges of installing the different types of roofs, which increases the long-term benefits even more. For instance, both intensive and extensive green roofs can protect the building from UV radiation and other harsh weather elements, which makes them worth having. Their overall benefits also outweigh the high installation costs, even when compared to other roofing materials.

So, how do green roofs work? The vegetation provided by both types of green roofs serves as a sponge, which filters water as it absorbs it, making sure pollutants do not reach the gutters or sewer systems. The plants also produce oxygen and shade, which increases the thermal mass and cools the building. The vegetation can also remove particulates from the air, and irrigation saves energy by reducing the amount of energy needed to cool the building.

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