ESG/Scope 3 Demands on Supply Chains.

In recent years, environmental, social and governance (ESG) requirements put immense demands on supply chain leaders, as the supply chain is a key avenue to meet organizational ESG targets and Scope 3 expectations. This responsibility is set to continue in 2025, but with even more on the agenda.

To begin, supply chain leaders will need to ensure they have a comprehensive understanding of the entire value chain. Leaders will need to identify, capture, and validate data on partners for ESG awareness, risk mitigation, and reporting. There will likely be demand to improve the human rights and other social implications of the supply chain, while also navigating the complex landscape of ESG-related regulations, such as the Carbon Border Adjustment Mechanism (CBAM), and the Corporate Sustainability Due Diligence Directive (CSDDD).

In 2025, there will also be expectations that supply chain leaders will turn ESG and Scope 3 challenges into opportunities for stronger business performance, and to be a competitive differentiator. Further, they will need to create a more circular economy, exploring how products can be returned, recycled or re-invented, so that the business takes more responsibility for the entire product lifecycle. Source: kpmg.com

ESG/範圍 3 對供應鏈的要求。近年來，環境、社會和治理 (ESG) 要求對供應鏈領導者提出了巨大的要求，因為供應鏈是滿足組織 ESG 目標和範圍 3 期望的關鍵途徑。這項責任將在 2025 年繼續履行，但議程上的內容將更加豐富。

首先，供應鏈領導者需要確保他們全面了解整個價值鏈。領導者需要識別、捕獲和驗證合作夥伴的數據，以提高 ESG 意識、降低風險並進行報告。可能會有需求改善供應鏈的人權和其他社會影響，同時也要應對與 ESG 相關的複雜法規，例如碳邊境調整機制 (CBAM) 和企業永續性盡職調查指令 (CSDDD)。

2025 年，人們也期望供應鏈領導者將 ESG 和範圍 3 挑戰轉化為提升業務績效的機會，並成為競爭優勢。此外，他們需要創造一個更循環的經濟，探索如何退回、回收或重新發明產品，以便企業對整個產品生命週期承擔更多責任。