永續壓力超越法規

麻省理工學院運輸與物流中心（MIT CTL）與供應鏈管理專業人員協會（CSCMP）近日發布最新全球供應鏈永續調查報告，涵蓋 97 國、1,203 名供應鏈專業人士。結果顯示，企業持續推動永續行動的動力「超越了政策壓力」，反映市場與投資者對企業氣候責任的期待正成為主要驅動力。

A new report from the MIT Center for Transportation & Logistics (MIT CTL) and the Council of Supply Chain Management Professionals (CSCMP) finds that corporate sustainability action is increasingly propelled by investors, markets, and reputation rather than government mandates.

MIT 研究員 Sreedevi Rajagopalan 指出：「北美企業的行動多半來自金融市場、股東及聲譽風險的壓力，即使缺乏嚴格法規，也不得不回應。」相較之下，歐洲企業則主要受到歐盟《企業永續報告指令》（CSRD）推動。

The study surveyed 1,203 supply chain professionals across 97 countries and six continents. “The continued commitment to sustainability suggests that corporate action is being driven by forces beyond federal policy,” said Sreedevi Rajagopalan, a research scientist at MIT and one of the report’s authors.

歐洲與北美永續策略呈現明顯落差 調查顯示，北美企業中約 50% 仍仰賴試算表進行排放與永續分析，而歐洲企業僅有 32%，顯示後者更普遍採用生命週期評估（LCA）與客製化永續工具。此外，歐洲企業傾向直接蒐集供應商數據，而北美企業仍以財務資料與產業平均值為主，導致無法準確反映採購背後的真實排放。

Rajagopalan explained that while European companies are primarily motivated by the EU’s Corporate Sustainability Reporting Directive (CSRD), North American firms are responding mainly to investor expectations, shareholder pressure, and reputational concerns - even in the absence of regulatory requirements.

Regional Divide in Sustainability Approaches The report highlights sharp contrasts between Europe and North America. Roughly half of North American respondents said their companies still rely on spreadsheets to track sustainability data, compared to only 32% in Europe, where life-cycle assessment tools and digital platforms are more prevalent.

範疇三減排仍以採購要求為主 多數企業嘗試透過採購要求與供應商排放報告來減少範疇三（Scope 3）排放，但商業誘因與長期契約等「結構性機制」仍被低度使用。

European firms also tend to collect emissions data directly from suppliers, while North American firms often rely on financial data and industry averages - a practice the report warns can obscure the real carbon footprint of purchased goods.

Scope 3 Efforts Centered on Procurement Most companies reported tackling scope 3 emissions through procurement policies and supplier disclosure requirements. However, financial incentives, penalties, and long-term sustainability-linked contracts remain underused.

不過，報告指出，跨產業合作是推進永續供應鏈的關鍵因素。87% 的參與企業表示，透過行業合作可加強供應商參與、共享數據與最佳實務，並提升目標一致性；64% 的企業更指出，共享資源帶來直接成本節省與專業知識累積。

Collaborative initiatives, however, proved highly effective. Eighty-seven percent of companies participating in industry alliances to monitor and reduce scope 3 emissions reported concrete benefits such as stronger supplier engagement, shared data access, and improved goal alignment. Sixty-four percent said collaboration also led to cost savings and resource sharing.

企業放緩淨零時程，反映現實壓力 調查同時顯示，部分企業已放緩達成淨零或減排目標的時程。

Rajagopalan 解釋，這反映出企業面臨營運與財務壓力，並擔憂若無法如期達標將面臨聲譽風險。

Timelines for Net-Zero Goals Slowing Down The survey found that many firms are now extending their timelines for achieving net-zero or emission-reduction targets. Rajagopalan attributed this trend to operational and financial constraints, as well as reputational risks from unmet commitments.

「這說明企業愈來愈意識到，減碳並非單打獨鬥能完成的事，全球供應鏈需協作前進。

“It reflects a growing recognition that reducing emissions is not easy - and that companies cannot tackle this challenge alone,” she said.

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The report underscores that while policies like the CSRD are shaping Europe’s compliance landscape, it is investor and market pressure that is now steering global supply chain sustainability forward.