Overview
Supply chain sustainability reporting is moving from voluntary marketing to regulatory obligation. CSRD (Corporate Sustainability Reporting Directive) requires audited ESG disclosures from 2025-2028 for ~50,000 EU companies. LkSG (German Supply Chain Act) and CSDDD (EU Corporate Sustainability Due Diligence Directive) impose due-diligence obligations with penalties. Greenwashing is now a legal liability, not a PR risk.
The Supply Chain Sustainability Metrics System measures defensibly: Scope 3 emissions using GHG Protocol methodology, responsible sourcing with documented tier-mapping, circularity with mass-balance tracking, supplier ESG with auditable scorecards — with data lineage from source to report that survives external audit.
What you get: - Scope 3 emissions calculation (Categories 1 Purchased Goods, 4 Transportation) - Emission factor selection (spend-based, activity-based, hybrid) - Responsible sourcing compliance mapping (LkSG, UFLPA, CSDDD) - Circularity metrics (recycled content, repair rate, end-of-life) - Supplier ESG scorecard integration - CSRD/ESRS-aligned reporting structure - Data quality scoring and audit trail - SBTi alignment and reduction pathway tracking
Built for: sustainability officers, ESG managers, procurement ESG leads, and supply chain directors facing CSRD obligation — who need reports that survive auditor scrutiny, not glossy numbers.