TY - JOUR

T1 - Accounting towards Sustainability in Production and Supply Chains

AU - Burritt, Roger

AU - Schaltegger, Stefan

PY - 2014/12/1

Y1 - 2014/12/1

N2 - 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?

AB - 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?

KW - Sustainability sciences, Management & Economics

KW - Supply Chain

KW - Sustainability

KW - Accounting

KW - Management

KW - Production

KW - Transdisciplinarity

KW - Accounting

KW - Management

KW - production

KW - supply chain

KW - sustainability

KW - transdisciplinarity

UR - http://www.scopus.com/inward/record.url?scp=84919477829&partnerID=8YFLogxK

U2 - 10.1016/j.bar.2014.10.001

DO - 10.1016/j.bar.2014.10.001

M3 - Journal articles

VL - 46

SP - 327

EP - 343

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 4

ER -