跳到主要內容

2025 State of Supply Chain Sustainability Report

 2025 State of Supply Chain Sustainability Report

This report, jointly produced by the MIT Sustainable Supply Chain Lab and the Council of Supply Chain Management Professionals (CSCMP), provides in-depth insights into how organizations are turning commitments into action, where progress is strongest, and what barriers remain.

This year's research is based on responses from 1,200 professionals across 97 countries, covering roles in supply chain, procurement, operations, logistics, and sustainability. This broad dataset captures a global perspective along with regional nuances, offering a comprehensive view of how supply chain sustainability is evolving.

This is the sixth annual report, exploring three main themes:

  • The role of regulations: How government regulations influence corporate sustainability commitments, and how these impacts vary by region.
  • Managing Scope 3: The tools, methods, and challenges companies face in measuring and reducing supply chain emissions, which often account for more than 75% of a company's carbon footprint.
  • Freight transportation (a major contributor to Scope 3 emissions): Assessing expected technologies, adoption barriers, and strategic priorities for biofuels, battery-electric systems, and hydrogen-based solutions.

Key findings from 2025 show that, despite regulatory shifts, overall corporate commitment to sustainability remains resilient. 15% of companies reported a decrease in commitments, 12% an increase, and 73% no change—indicating that most organizations are maintaining their sustainability goals. However, only a minority have successfully translated beliefs into daily operations with measurable results, highlighting a persistent gap between strategy and execution.

This year's findings clearly demonstrate that setting public sustainability targets can act as a powerful catalyst—companies that set these targets are 74% more likely to invest in high-impact initiatives and embed sustainability into everyday decision-making.

Why do public targets serve as a catalyst? The catalytic effect of public sustainability targets primarily stems from "public accountability." When companies announce specific goals (such as emission reduction targets or circular economy commitments) to the public, investors, customers, and stakeholders, it creates external oversight pressure, forcing internal teams to integrate these goals into core operations.

The report points out that this mechanism generates stronger internal motivation, as companies must avoid reputational risks and prove the authenticity of their commitments. For example, companies with public targets are more inclined to invest in high-impact initiatives, including renewable energy adoption, product innovation, waste reduction, and circular economy models. In contrast, companies without public targets often lack this external driver, leaving sustainability stuck at the strategy-document level rather than becoming daily action.

When we look at ESG reports from listed companies, we find that many firms' materiality disclosures often only go as far as identifying material topics—and quite a few companies' material topics are things like "integrity in operations," "occupational hazard risks," etc., which clearly look like they were copied from templates without genuine review of the risks the company might actually face.

Some companies do list out risks, but lack corresponding policies, measures, or support—let alone public reduction targets like decarbonization.

Setting public targets is a strategic tool that can unlock internal resource allocation and enhance competitive advantage. The report recommends that companies start with clear, measurable goals (such as net-zero emission timelines) and strengthen accountability through stakeholder engagement.

For example, joining industry alliances (like SteelZero or RE100) can amplify the effect. Ultimately, public targets not only help companies respond to regulatory and market pressures but also bring long-term resilience and innovation, truly enabling sustainable transformation.

Other examples include SBTi and EcoVadis, which companies can leverage.

The Science Based Targets initiative (SBTi) is an international framework that helps companies set science-based emission reduction targets aligned with the Paris Agreement. According to multiple studies and surveys, companies participating in SBTi generally report positive impacts—not only environmental benefits but also extending to business competitiveness and financial performance. Advantages include: Enhanced competitive advantage—data shows that 91% of participating companies say setting science-based targets helps improve market competitiveness, allowing them to stand out among peers. This includes stronger market positioning and reinforced supplier relationships.

SBTi provides a credible target framework to validate the reasonableness of decarbonization goals. In governance terms, it forces senior management to set mid-term targets to manage departmental performance.

EcoVadis is a global supply chain sustainability rating platform that assesses companies' performance in environmental, social, and governance (ESG) areas, providing scores and certifications. Companies participating in EcoVadis often turn compliance into business advantages. EcoVadis establishes a unified assessment standard for supply chains, compelling suppliers to improve systems and data, which can then be internalized into procurement and supplier selection criteria. EcoVadis covers four main themes: sustainable procurement, labor & human rights, business ethics & ethics, and environment. Companies submit questionnaires, and EcoVadis rates them as Bronze, Silver, Gold, etc.

Whether it's RE100, SBTi, EcoVadis, or similar initiatives, they all involve setting public targets. Companies use these public declarations or disclosures to let stakeholders know about their decarbonization efforts.

If companies still have doubts about why they should pursue ESG, energy conservation, and carbon reduction, they might search for Susan Solomon, the American atmospheric chemist. She is best known for explaining the cause of the Antarctic ozone hole and driving the global international action that successfully repaired the ozone layer.

Her research provided the strongest evidence that CFCs were the primary culprit in ozone layer destruction, prompting the signing of the 1987 Montreal Protocol, which led to the global phase-out of CFCs and other ozone-depleting substances.

The progress on ozone layer recovery is currently very positive. In particular, the latest 2025 data shows that the Antarctic ozone hole continues on a long-term recovery trend. This is one of the most successful environmental restoration cases since the Montreal Protocol's global ban on ozone-depleting substances (ODS, such as CFCs).

The ozone hole can lead to increased skin cancer, cataracts, and more, as well as ecological disasters. By doing ESG, companies are essentially everyone contributing a part to saving the planet—allowing them to make money with peace of mind.

Source: https://www.linkedin.com/posts/sustainability-infographics_2025-state-of-supply-chain-sustainability-activity-7425786396532961280-jjIH?utm_source=social_share_send&utm_medium=android_app&rcm=ACoAAAY9pXoB25a6nEQQfham0aVzAvG1Fz4Naig&utm_campaign=copy_link

For the official full report, you can download or view it directly from the MIT Sustainable Supply Chain Lab website: https://sustainable.mit.edu/sscs2025/ or CSCMP's page.

留言

這個網誌中的熱門文章

TISFD Framework Beta Version 0.1 對大眾徵詢文件

 TISFD Framework Beta Version 0.1 對大眾徵詢文件, 這份 Beta 版最主要的「改變」在於將社會與不平等議題提升到與氣候、自然同等重要的財務相關地位,並試圖建立一個實務可用、全球相容、整合人與行星(people and planet)的揭露框架。 這份文件是Taskforce on Inequality and Social-Related Financial Disclosures(TISFD,不平社會相關財務揭露工作小組)於 2026 年 5 月發布的 Beta Version 0.1,為首次公開徵詢草案,預計 2027 年底完成最終版。 (TISFD 是一個全球性的倡議,目的是為企業與金融機構制定有關「不平等(inequality) 與社會(social) 相關財務揭露」的推薦與指引, 它主張:企業/金融機構應該揭露自己對人的影響、依賴、風險與機會(Impacts, Dependencies, Risks & Opportunities, 簡稱 IDROs)——如果未被妥善管理,將可能演化為系統性社會風險。) 1. 文件核心目的 - 幫助企業與金融機構更系統地揭露「人相關(people-related)」的 影響(impacts)、依賴(dependencies)、風險與機會(risks & opportunities)。 - 強調「把人放在決策核心」,因應不平等加劇、AI 轉型、氣候轉型等挑戰。 - 補足現有氣候(TCFD)、自然(TNFD)框架的不足,強化社會面向。 2. 主要創新與改變點(相較現有框架) - 填補社會揭露的全球碎片化:現有 ISSB、GRI、ESRS 在社會議題上範圍、深度不一致。TISFD 希望建立全球一致、可比較的框架,減少重複揭露。 - 採用「Building Blocks」方法:可獨立使用,也可作為現有標準的補充模組,不強迫全部替換。 - 強調「人、氣候、自然」三者互聯:特別關注「Just Transition」(公正轉型),避免氣候政策加劇不平等。 - 引入系統層級風險(System-level risks):不僅看單一企業風險,還關注廣泛不平等如何影響整個經濟、金融體系穩定(投資人特別重視)。 - 四支柱架構(與 TCFD/TNFD 對齊):   - 治理(G...

CDP分數不再必要, 轉向核心數據揭露

  這篇貼文 讓人省思 ,也反映出許多企業永續團隊目前的心聲 :  在這麼多的報告框架中 , 如何把有限的人力 , 投入必要的揭露工作上 。作為在   Thermo  Fisher  負責  CDP  揭露超過十年的資深人士 , Matthew Yamatin   點出了  CDP  從「開創性工具」到「成熟生態系中可優化的一環」的轉變,相當中肯 。   他點出 以下幾點:   CDP 的 歷史貢獻無可取代 :在 2010 年代中期,當監管還不成熟、SBTi 還沒普及時,CDP 分數確實是市場上少數能讓投資人、客戶快速比較「氣候成熟度」的標準化指標。它強迫很多公司開始系統性收集 Scope  1-3 數據 ,並公開治理與風險資訊,確實推動了整個產業往前走。   現在的環境已大幅改變 :    Science Based  Targets ( SBTi)   提供了更明確的「雄心」訊號(1.5°C 路徑、驗證機制),比 CDP 分數更具行動導向。    監管報告(如 CSRD、SEC、台灣未來的氣候相關財務揭露等 )  則 帶來強制性、標準化且具決策有用性的要求,許多治理、風險、機會的敘述已經或即將在法定報告中重複揭露。   在這種情況下,把大量資源花在「為了拿分數而額外填寫重複內容」上,確實越來越不划算。   他 提出的方向—— 繼續提供核心氣候數據(Scope 1、2、3、能源使用、客戶分配排放)來滿足客戶需求與資料生態系價值,但逐步退出「為分數而揭露」 ——這是非常務實的「成熟期策略」。這能 把 75%  的資源(80 + 小時 )釋放出來,真正投入減排行動、供應鏈 參與 或創新,而不是報告本身。   類似思考在業界並非 首 例,很多公司開始區分「 合規 必須做(compliance  +  關鍵利害關係人需求 )」 與「可優化(voluntary  scoring)」 的部分,尤其當  CDP  問卷與監管框架重疊越來越多、平台轉移也帶來額外負擔時。Thermo ...

ESG評等的陷井

 這份簡報探討為什麼同一家公司(如Shell石油)在不同ESG評級機構會得出完全相反的結論,如果你是企業內部ESG部門人員,一定要了解這些差異。 核心原因:兩家機構回答的是「完全不同的問題」 - MSCI 的評分邏輯: 公式:排放量 ÷ 營收 = 評分, 強調「效率」(每單位營收的碳排放強度),只與同業比較相對表現。     → Shell 因為「每噸CO₂賺得更多」,被評為A/AA強ESG分數(高效汙染者反而得分高)。 - Sustainalytics 的評分邏輯:   衡量未管理的ESG風險(絕對暴露量)。 重視「你到底承擔了多少未處理的環境、社會、治理風險」,成長規模越大、分數越差。     → Shell 被評為高風險(中高風險區間,2024–2025資料)。 重要影響: - 16.5兆美元的全球資金(包括許多退休基金)是以MSCI指數為基準。   - 大多數養老基金經理忽略背後方法論差異,導致「同一家公司」可能被納入或排除你的退休投資組合。 結論: 方法論就是訊息, 投資前一定要搞清楚你遵循的是哪一套ESG評分標準,否則「同一家公司」可能同時被視為「綠色典範」與「高風險炸彈」。 簡報以Shell為例,說明ESG評級並非絕對好壞,而是取決於「你問的是效率還是絕對風險」。 MSCI 與 Sustainalytics 的 ESG 評分差異完整解釋: 這兩家都是全球知名的 ESG(環境、社會、治理)評級機構,但它們對同一家公司(如 Shell 石油)會給出完全相反的結論,根本原因是:它們在回答完全不同的問題。 1. MSCI 的評分邏輯(相對效率導向): - 核心公式: 排放量 ÷ 營收 = 評分 - 重點:只看「排放強度,也就是每單位營收產生的碳排放效率。 - 比較基準:與同業相對比較,不看絕對污染總量。 - 結論:「高效汙染者」反而得分高 ,Shell 因為「每噸 CO₂ 賺得比小型競爭對手多」,被評為 A/AA 強 ESG 分數(高效 = 好)。 MSCI 的口號可濃縮為:「你汙染得多有效率?」  2. Sustainalytics 的評分邏輯(絕對風險導向): - 核心概念:未管理的 ESG 風險 - 重點:衡量公司「到底承擔了多少未處理的環境、...