构建可持续供应链：应对政策浪潮，迈向净零目标-11页

November 2024 Introduction01The Perfect Storm03End-to-End transparency is crucial07Deloitte’s 5 steps that will reduce risk and achieve Net Zero goals09Conclusion13Contacts14 Introduction Despite progress, risks remain in the supply chain From 1990 to 2017, developing countries increased their share of global exports from 16 percent to 30 percent. Duringthe same period, the global poverty rate fell from 36 percent to 9 percent. The benefits have not been shared equally,but economic growth, underpinned by trade, has lifted more than 1 billion people out of poverty since 1990.1This isextraordinary, but it is not without cost: What is a sustainable supply chain? It means making sure that the products and services companies buy are as sustainable as possible, with the lowestenvironmental impact and most positive social results. 50 million people were living inmodern slaveryin 2021 (generating US$ 236 billion in illegal profits everyyear) – 28 million of them were in forced labour (ILO).2 The dimensions of a sustainable supply chain: In 2016, 488 million people were exposed tolong workinghours (at least 55 hours per week) leading to745,194 attributable deaths (WHO/ILO).3 Net Zero Every year, 2.78 million people die because ofworkplace safety hazards. That’s over five people dying everyminute. 374 million workers suffer non-fatal occupational accidents every year (ILO).4 The extraction and processing of biomass (e.g., agricultural crops and forestry) accounts for 90 per cent ofland-relatedbiodiversity loss and water stress(UNEP).5 In 2023, companies reported that their Scope 3 supply chaincarbon emissionswere, on average, 26 timesgreater than their emissions from their direct operations (CDP).6 Leveraging supplier relationships How can procurement leaderssupport sustainability? Chief Procurement Officers (CPOs) and Chief Supply Chain Officers (CSCOs)can play a central role in a company’s efforts to reduce risk and decarbonize.The procurement function can navigate supplier relationships and is wellpositioned to influence suppliers to adopt sustainable practices and reduceScope 3 carbon emissions. Business benefits such as cost reductionsand continuity of supply can also result from engaging with suppliers onsustainability topics. Value can be created by getting it right Category managementPrioritising products and servicesfor procurement that are‘sustainable’. This is not only good for people and the planet, but it also brings benefits to business: Brand differentiationRisk managementCustomer and stakeholder satisfactionHigher Environmental, Social, and Governance (ESG) ratings and lower cost of capitalBusiness continuityOperational efficiency and cost savingsTalent engagement and retentionLong-term profitability Supplier ManagementAssessing and selecting supplierson the basis of sustainable andESG policies and practices. Deloitte’s 2023 Global Chief Procurement Officer Survey showed that CPOsare recognising their role in helping to meet their sustainability goals. Deloitte’slatest survey found that CPOs ranked ‘Enhancing ESG/CSR’ as their numbertwo priority—up five spots from the 2021 survey when it ranked seventh.Meanwhile, another Deloitte survey in 2024 of over 2,100 C-suite executives in27 countries found that 47% of companies were already requiring suppliersand business partners to meet specific sustainability criteria. Transactional ProcurementConsistently monitoring risksand opportunities through datamanagement and transparencymechanisms. Source: Deloitte 2024 CxO Sustainability Report & Deloitte 2023 Global Chief ProcurementOfficer Survey Companies must disclose more data and increase transparencyacross their organisations and supply chains. Around 50,000companies are expected to publish data under the CSRD and eachof them will have to collect information from dozens to hundreds ofsuppliers. EU Corporate SustainabilityReporting Directive (CSRD) EU companies (those with a net global turnover of over €450m andmore than 1,000 employees) and non-EU companies (those withEU-wide revenue of over €450m) must conduct environmental andhuman rights due diligence across their operations, subsidiaries, andvalue chains from 2027. EU Corporate SustainabilityDue Diligence Directive(CSDDD) EU Carbon BorderAdjustment Mechanism(CBAM) Importers must report emissions data on imported carbon-intensiveproducts such as aluminium, steel and cement, which will be taxed ontheir carbon content from 2026. The Perfect Storm China is adopting new policies and regulations for a circular economyand to increase the use of secondary materials. Recent initiativesinclude stricter recycling standards, incentives to use more recycledcontent, and extended producer responsibility (EPR) frameworks. China's circulareconomy policies Managing environmental and social risks in thesupply chain has been a focus for decades, sowhy the urgency for more action? Companies are prohibited from the sale, import or export of