For improvements, dynamic and enabling accounting procedures are needed in order to play useful roles in corporate carbon reduction. In addition, the link between carbon accounting and management decision making is examined. First, the notion of ‘hidden’ and invisible carbon emissions is raised as imported intermediate and final goods from suppliers may be uncontrolled (Schaltegger & Csutora, 2012, 3). Second, the global dimension of supply chains especially between developing and developed countries is to deal with the trend of substituting carbon emissions from production in developed countries to production in developing countries and in addition to deal with carbon emissions of increased transportation which calls for sustainable mobility.