With the case of Westgate Ports, we identified and measured cost per TEU and carbon emission per TEU under three operating conditions (truck, high productivity freight vehicles and rail). In addition, we identified and measured cost savings and carbon emission reductions in the operating conditions of high productivity freight vehicles (HPFV) and rail. We then measured each freight logistics option for cost including a carbon price. HPFV show the most eco-efficient (cost and carbon efficient) solution in the logistics frame. When we consider the environmental aspect only, the use of rail is the greenest option. In addition, transit time, logistics information systems, and cost and benefits sharing are identified as important factors to take into consideration in future. Decision makers are also reminded of the long-term impacts of the time and cost Fig. 6. Change of impact of vehicle routing from Channel A to Channels B and C. 374 K.-H. Lee, Y. Wu / The British Accounting Review 46 (2014) 361e378 structures of different options which they should take into consideration when planning and designing logistics systems and supply networks.