Vasileiou and Morris (2006, p. 325) as a result of their research conclude in favour of the need for supply chain accounting, “objective, verifiable measures of sustainability are required to guide and report supply chain performance” and it is suggested by Beske and Seuring (2014) this requires the collaboration of all parties to the supply chain, something which KPMG (2014) indicate is still missing even in large multinational companies.