In relation to unsustainability the aim is for accounting to bring forth transparency about past impacts and to forecast future greenhouse
gas emissions for decision making and control.
For improvements, dynamic and enabling accounting procedures are needed in order to play useful roles in corporate carbon reduction.
In addition, the link between carbon accounting and management
decision making is examined.
First, the notion of ‘hidden’ and invisible carbon emissions is raised as imported intermediate and final goods from suppliers may be uncontrolled.
Second, the global dimension of supply chains especially between developing and developed countries is to deal with the trend of substituting carbon emissions from production in developed countries to production in developing countries and in addition to deal with carbon emissions of increased transportation which calls for sustainable mobility.
Third, is the emphasis on carbon neutrality of supply chain activities, or indeed overall carbon positive and the way accounting for efficiency improvement can assist as with Dole and their bananas and pineapples looking for solutions in terms of agricultural practices and transportation.
Finally, the link between carbon management accounting and carbon management control including supply chain control is established.
This also includes benchmarking of carbon performance in supply chains.
Furthermore, to make progress, as empirical evidence gathered by Burritt and Tingey-Holyoak reveals, the links between academics and practitioners and dissemination of information are in need of
attention for a dynamic accounting, including supply chains, to emerge.