World's first environmental profit-and-loss account was from Puma
"With this background, it is perhaps no surprise that he again made headlines in 2011 with the release of the world's first environmental profit-and-loss account (E P&L), the purpose of which was to publicize the company's externalities along its entire supply chain, and to bring more attention to managing them."
NOTE: This paragraph is about Jochen Zeitz, the CEO of Puma.
Pavan Sukhdev and Kevin Kromash, "Transforming Business for Tomorrow's World," Solutions Journal, March-April 2013, Volume 4, Issue 2. http://www.thesolutionsjournal.com/node/22221