供应链管理：导论与应用治理视角

Group 1: Supply Chain Management and Governance - Supply chain management involves overseeing the flow of products and services, with governance professionals needing to understand ESG reporting requirements, including substantial disclosures on labor, environment, and operational practices starting January 1, 2025[1] - The ISSB's new climate-related disclosure requirements will necessitate reporting on Scope 3 emissions, which account for approximately 80% of an organization's carbon footprint[40] - Governance professionals must recognize the various risks associated with supply chain management, including technological, policy, disclosure, compliance, reputational, financial, and physical risks[41] Group 2: Sustainability and Resilience - Companies are increasingly pressured to adopt sustainable practices in response to changing consumer demands and regulatory frameworks, with over 60% of global executives expecting significant impacts from climate change on their strategies and operations in the next three years[58] - Sustainable supply chains can enhance a company's resilience and profitability, with responsible companies consistently outperforming less responsible ones[59] - Effective management of Scope 3 emissions requires collaboration across the entire supply chain, including sustainable procurement practices and optimizing transportation to reduce waste[54] Group 3: Strategic Recommendations - Organizations should prioritize investments in data transparency and traceability to enhance decision-making and risk management within their supply chains[78] - A strategic, long-term approach is essential for integrating sustainability and resilience into supply chain operations while maintaining traditional performance metrics[50] - Companies must establish a centralized source of truth for ESG data to align sustainability reporting with financial and regulatory requirements[54]