Application of the purchasing/supply chain tool may also be useful because the major inputs are natural resources. This tool may have more relevance in a manufacturing industry where inputs are partly produced by others. Nevertheless, producer responsibility is an emerging issue because paper and wood products represents some of the most recyclable materials available. As the biggest North American recycler of paper, Abitibi-Consolidated Inc. is already significantly involved in collection systems both at the customer level (printing operations waste) and the post consumer level . The one exception to producer responsibility not being considered critical is for up-stream-fibre supply (I.e., forests) management. Increasingly this is the most significant issue for the public. To the extent that Environmental Management Accounting can address this issue, it would be helpful form a sustainable production perspective.