The latest report from the International Energy Agency (2012) indicates that despite a drop in carbon emissions in 2009 as a result of the global financial crisis, carbon emissions increased worldwide in 2010. In 2011, carbon emissions in developing countries increased much faster than in developed countries (International Energy Agency, 2012). The Kyoto Protocol to the United Nations Framework Convention on Climate Change 1997 encourages countries to make an effort to reduce carbon emissions. Corporate social responsibility requirements for all businesses has now expanded to include a duty to reduce and control carbon emissions (Lee, 2008). In other words, as a business organization, this organization is bound by legal and corporate social responsibility requirements to reduce and control carbon emissions.&nbsp.

The term carbon footprint refers to the “emissions of carbon dioxide or greenhouse gases expresses in C02 equivalents” (Wiedmann & Minx, 2007, p. 3). Matthews, Hendrickson, and Weber (2008) developed a framework for all businesses to use in estimating their respective carbon footprints. In this regard, there are three tiers. Tier one carbon footprint estimates are associated with “producer” type companies with “direct emissions” from the combustion of “natural gas and petroleum” (Matthwes, et al., 2008, p. 5840). Their 2 businesses are those that create emissions from the use of electricity and gas. Their 3 businesses include the entire supply chain and could include both tier 1 and tier 2 businesses for which the tier 3 business is indirectly responsible (Matthews, et al., 2008). In other words, a business can be both, directly and indirectly, responsible for carbon emissions. This business is a retail organization and although it does not directly consume carbon at the production gate, it does contribute indirectly by purchasing goods for retail from production gates that do. In the meantime, this business also directly emits carbon in the use of energy such as electricity from fossil fuels.&nbsp.