LAUSR

Abstract This paper explores the potential of a practical sustainability accounting roadmap that might contribute to transforming organisational accounting approaches to sustainability. The paper develops and evaluates an approach to input-output analysis, which combines existing financial accounting with publicly available national input-output data for scanning upstream supply chains of organisations for comprehensive scope-3 impact assessments. A range of accounting outputs are availed, providing insight into aspects of an organisation’s direct and indirect environmental and social supply chain impacts at a national and international level. The practical sustainability accounting roadmap presented in this study has the potential to address a range of organisational-level sustainability accounting questions focused on efficiency, consistency and sufficiency, and to assist in the preparation of external sustainability reporting commitments. The findings suggest the accounting profession ought to assume a greater responsibility in the sustainability debate by facilitating and promoting the trial and uptake of related methodologies and tools to enable organisations to measure and report on broader aspects of performance.