Accounting towards sustainability in production and supply chains

作者：Burritt Roger^*; Schaitegger Stefan

来源：British Accounting Review, 2014, 46(4): 327-343.

DOI：10.1016/j.bar.2014.10.001

• Supply chain
• Sustainability
• Accounting
• Management
• Production
• Transdisciplinarity

Growing interest in sustainability and corporate supply chains accompanies increased globalisation across developed and developing countries, a stronger focus on the logistics of procurement behind international trade, and information flows between parties about corporate economic, social and environmental performance. Accounting provides information to oil the wheels of supply chain relationships. The purpose of this paper is to consider what an accounting for sustainability of production and supply chains might look like. An overview is provided of the issues associated with a broadening of accounting needed for sustainable supply chains. The paper highlights: ongoing problems of scope and terminology, lack of a broad sustainability focus because of complexity which stunts the impact on decision makers, and the need for transdisciplinary teams to increase connectedness and performance of the supply chain. The need for further research relating to three issues is identified. First, who undertakes the accounting for supply cha

• 出版日期2014-12