SMART sustain

ESG targets are becoming increasingly important for all businesses and Scope 3 reporting of carbon emissions is the single biggest contributing factor in determining any company ’ s sustainability strategy . Scope 3 emissions include all indirect business activities that create emissions , including the complex , extended , inbound supply chain , making supply chain emissions the top of everyone ’ s sustainability focus list . The recent pandemic has seen a sea change in customer expectations towards sustainability . Customers want to buy from brands that they see as having similar perspectives on the environment ; they want to buy and consume in a more sustainable way . However , it is not just customers that are demanding that businesses address sustainability . Investors are also insisting on more transparency on sustainability targets , and this is seen as a predictor of future business success . Research from Gartner shows that value driven consumers are demanding more sustainable products with transparent reporting of ESG agendas . It is also important that businesses are transparent on their ESG targets and reporting in order to avoid accusations of green washing , which can be more damaging to brands than having no ESG agenda at all .