Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool
Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool
复制标题
揭示供应链的影响——一种新的三重底线会计方法和软件工具
DOI：
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发表时间：
2008
期刊：
影响因子：
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通讯作者：
M. Lenzen
中科院分区：
文献类型：
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作者：
T. Wiedmann;M. Lenzen
希望实现更广泛的社会和环境目标的公司通常选择三重底线（TBL）会计作为报告方法。TBL会计涵盖社会、经济和环境指标，从而使决策者能够量化可持续性不同方面之间的权衡。在考虑TBL会计时，有两个问题至关重要。首先，指标必须包括公司的直接（现场、即时）影响以及与从潜在的庞大而遥远的供应商网络采购有关的间接（场外、上游、具体）影响。所有间接或上游影响的纳入消除了与边界选择有关的问题。第二，必须解决如何分配间接影响责任的问题，因为这些影响是供应链伙伴之间共同承担的，不得重复计算。
Companies wishing to realise broader societal and environmental objectives often choose Triple-Bottom-Line (TBL) accounting as a reporting approach. TBL accounting covers social, economic and environmental indicators and thus enables decision-makers to quantify trade-offs between different facets of sustainability. Two issues are critical when considering TBL accounting. Firstly, indicators must include both the direct (on-site, immediate) effects of the company as well as the indirect (off-site, upstream, embodied) effects associated with purchasing from a potentially large and distant web of suppliers. The incorporation of all indirect or upstream impacts removes problems related to the choice of boundaries. Secondly, it is important to address the question of how to assign responsibility for the indirect impacts as these are shared between partners in a supply chain and must not be double-counted.