Carbon accounting, a sub-set of environmentalmanagement accounting, is applied to supply chain issues by Lee (2012) who points to the need to measure Scope 1 (direct), 2 (indirect from energy sources) and 3 (often largely supply chain) carbon emissions, when there is a lack of suitable accounting tools for businesses. Based on the notion of eco-control in Korean automobile manufacturing with one supplier and two manufacturers, Lee (2012) identifies the practical usefulness of environmental management accounting as a tool to map and manage carbon risks and performance for the focal production companies and the upmarket supply chain. Carbon accounting is seen to be useful to quantify the environmental actions of the companies, respond to climate change, and integrate the key supply chain carbon concerns into the supply chain management processes. However, it is little used at this point and suffers from potential double counting. Carbon accounting is examined from a conceptual perspective by Schaltegger and Csutora (2012).