ABSTRACT Transport theory describes the response of a macroscopic current to a thermodynamic force, thus producing entropy and apparently violating time-reversal symmetry. In this note I report a pedagogical derivation of the Green–Kubo formula for transport coefficients, based on elementary equilibrium statistical mechanics and static response theory, that highlights the intrinsically dynamical nature of this formula and showcases the relation between the apparent breach of time-reversal symmetry and the non-commutativity of the low-frequency / low-wavevector limits of the conserved-density susceptibilities, from which the formula can be established.