At present, the result of turbulent changes on world markets becomes the centre of attention smart and sustainable growth. There sis a necessity to calculate and prognose development of situation in different regions of Slovak Republic. This means that the emphasis is on both the expansion of green logistics and green supply chains. It is therefore possible to reduce energy consumption and transport costs just minimizing transported kilometres, searching for new transport routes, the use of more efficient transport of goods, improving transport capacity of goods or consolidation of shipments. Since this is possible to achieve the elimination of carbon emissions and great emphasis is put on recycling, use of alternative fuels, but also for the observation of the carbon footprint.
The research hypothesis of the article assumes that accounting is not sufficiently implemented to reach optimal decisions in organizations. The impact of all decisions made in companies, irrespectively of the area they concern, concentrate on the financial level, while the theory of accounting enables and requires the analysis of the integrated impact as regards balance-sheet, result and cash-based results, referred to as the three lenses. The article defines the Author’s three-lens approach which is applied to investigate the financial impact of an exemplary investment decision of a company.