The identification and measurement of sustainability performance in logistics and supply chains is a new field of study, and well developed measurement tools are neither available to, nor applicable for, business practice (Gunasekaran, Patel, & McGaughey, 2004; Lee & Saen, 2012; Shaw, Grant, & Mangan, 2010). In the identification and measurement of sustainability performance for green logistics, sustainability accounting can provide an avenue for addressing environmental and economic activities.