a. i.     non-financial considerations relevant to a make-or-buy decision:

• Quality control: Ensuring that the external supplier can maintain the required quality standards, which is crucial for customer satisfaction and brand reputation.
• Expertise and skills: Assessing whether the external supplier has the necessary expertise and skills that may not be available internally.
• Flexibility and scalability: Evaluating the ability of the external supplier to adapt to changes in demand or scale operations as needed.
• Impact on employee morale: Considering how outsourcing might affect the motivation and job security of existing employees, potentially leading to reduced productivity or higher turnover.
• Supplier reliability: Assessing the reliability and track record of the external supplier to ensure timely delivery and consistency.
• Strategic focus: Determining whether outsourcing allows the company to focus on core activities, enhancing overall strategic direction and competitiveness.

ii.       non-financial benefits from outsourcing work to an external supplier, with examples:

• Improved service quality: Outsourcing to a specialist can enhance service delivery. For example, outsourcing IT support to a tech firm can improve response times and technical expertise, leading to better customer service.
• Access to innovation: External suppliers often bring new ideas and technologies. For instance, outsourcing marketing to a digital agency can introduce advanced digital marketing strategies, enhancing brand visibility.

             b. Practical difficulties with the definition of sustainable development:

• Measurement challenges: It is difficult to measure whether current actions meet future needs, as future conditions are uncertain and hard to quantify.
• Conflicting stakeholder interests: Different stakeholders may have varying interpretations of sustainability, leading to conflicts in implementation and prioritization.
• Lack of consensus on priorities: There is no universal agreement on what aspects (e.g., environmental, social, economic) should be prioritized, making it hard to define clear objectives.
• Long-term impact assessment: Assessing the long-term impacts of current decisions on future generations is complex, as it involves predicting economic, environmental, and social changes over extended periods.