Project - Professional Ethics and Sustainability question

Hi everyone

I would like to ask a question regarding the project for level 4 internal control and accounting systems. I am almost done with it however I am bit lost in regards of questions 5 and 6 about ethics and sustainability. My report is based on credit control function and I am not sure if these two question need to about this specific function or the accounts organisation as whole?

Can someone please help?

Thank you so much.