Economic and financial decisions and competition are based on two key measures :

the unit cost of each product

the annual results of each organisation

Accountants, management controllers and statutory auditors produce and verify these two key measures.

Enlarged carbon decisions and competition add a decarbonation equivalent to each measure of cash performance :

the unit weight of the product

the organisation’s decarbonation result

Accountants, management controllers and statutory auditors also produce and check them, with the support of carbon experts where necessary.