 all that goes before and after making a product or providing a service is now being increasingly recognised as sources of carbon emission, and they must be included when calculating the carbon footprint of the product or service.  Whether it is making a tiny component for a computer or compressor or disposal of the item at the end of its life, emissions generated by suppliers and customers in the development and use of products and services are key to combating carbon.  Pankaj Bhatia, greenhouse gas protocol director at the World Resources Institute, says: "For many companies a majority of their emissions and cost reduction opportunities lie outside their operations. The companies that have a full understanding of their emissions, including from their suppliers and customers, will be better able to manage their emissions and be more efficient and competitive."  Hugh Jones, managing director of Carbon Trust advisory, adds: "Tackling the vast subject of supply chain emissions is the way forward for most major businesses." Research carried out for the trust by Dynamic Markets indicated that six out of ten multinationals - in a survey of 1,000 - have yet to consider indirect emissions but most said they would address the issue in the next two to three years.  Jones and his team advise organisations about understanding the full carbon impact of their products and services and how to help their major suppliers to reduce it. This might include looking at substitutes for scarce raw materials, the use of renewable energy and efficient disposal of goods.  among companies engaged with the trust is BT, which is striving to ensure that components for p 