Accounting towards sustainability in production and supply chains

Roger Burritt and Stefan Schaltegger

The British Accounting Review, 2014, vol. 46, issue 4, 327-343

Abstract: 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 chains; second, why should a business function account for supply chain involvement; and, third, what information is relevant to different functional managers?

Keywords: Supply chain; Sustainability; Accounting; Management; Production; Transdisciplinarity (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (25)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:46:y:2014:i:4:p:327-343

DOI: 10.1016/j.bar.2014.10.001

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