德勤：2024年供应链管理报告导论应用治理视角（英文版）（25页）.pdf

1、An Introduction&Applied Governance PerspectivesJune 2024SUPPLY CHAIN MANAGEMENTFOREWORD The process of managing the flow of products and services into and out of a businesss operations is known as supply chain management.Governance and supply chain management are related.The governance professional

2、should be aware that the Stock Exchanges ESG Reporting Guide mandates supply chain management disclosures.These disclosures include policies on managing environmental and social risks of the supply chain and disclosure on various KPIs such as the number of suppliers by geographical region,the practi

3、ces relating to engaging with the different suppliers and how those practices are implemented and monitored.One major emerging concern will be,for instance,meeting the increased greenhouse gas disclosure requirements based on the International Sustainability Standards Boards(ISSB)reporting of Scope

4、3 emissions as part of the newly published climate-related disclosures and announced by the Stock Exchange to be adopted for all listed companies from 1 January 2025.Also,material disclosures on labour and employment,the environment,and operating procedures are needed.Depending on where their compan

5、y is in the supply chain,the governance professional may also find that their business operations are at the receiving end of information requests.Hence,to help the governance profession become more knowledgeable in this field,offer advice,and put governance practices into practice,HKCGI and Deloitt

6、e take this opportunity to introduce broad concepts related to supply chain management.To improve their general understanding of supply chain management,decision-makers in the supply chain,including chairpersons and CEOs,should find reading this paper insightful.Mr David Simmonds FCG HKFCGPresidentT