Thus, there is a clear need to measure critical non-financial factors, such as environmental factors, in order to provide “useful” information for decision makers. As sustainability accounting is an interdisciplinary approach in nature, this study in particular provides an important finding to explain the relationship between sustainability and corporate decision making. As Milne (1996) argued, the relevance of decision making to environmental sustainability issues depends on the emphasis on economic and environmental values. When corporate decision makers put an emphasis on both economic and environmental values, then the collected environmental (carbon emission) and economic (cost) information should be integrated into information and management system to support corporate decisions.