robin, a middle management employee, becomes aware of accounting irregularities in financial reports submitted by his boss, brooke, which suggest that brooke has diverted $10,000.00 to the company's sustainability initiative rather than distributing the funds to the purchasing department budget as intended. the sustainability initiative has facilitated major improvements in local water quality standards and, as a result, the overall health of the community has markedly increased, at a sizeable savings of medical costs (approximately $50,000.00 in medical savings in the current year alone.)