You have recently been hired by UPS to help manage their new Office of Sustainability for their global operations. As part of your new role, UPS CEO David Abney has asked you to develop a business memo detailing how UPS has approached sustainability up to this point by examining the philosophies and statements of other members of UPS’s upper management and address some particular questions that he, as CEO, has. You have been assigned to analyze the approach to sustainability advocated by Kurt Kuehn, the Chief Financial Officer (CFO) at UPS and a 2013 winner of the C. K. Prahalad Award for Global Sustainability Leadership. Mr. Abney knows that profits are only one way of determining an organization’s success, so he would like you to prepare a 1-2 page memo, addressed to him, explaining your findings regarding sustainability at UPS. Please be sure your memo addresses these questions in particular: Which internal and external stakeholders are positively and negatively affected by UPS’s approach to sustainability? To what extent is UPS’s approach toward sustainability consistent with the four approaches to deciding ethical dilemmas? How does UPS’s approach toward sustainability “pay off” (and be sure to explain your reasoning)? Consider the excerpt from Kurt Kuehn below and your audience when writing this memo.