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.