5 Sub-dimensions · Click to expand L2 detailClic para expandir detalle L2
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› L2N2
L2 · Sustainability Strategy & Reporting
Scope 1/2/3 GHG accounting (GHG Protocol), ESG reporting frameworks (GRI, SASB, TCFD, BIVA), sustainable procurement & supplier ESG assessment, green logistics & transport decarbonization, and carbon pricing & offset mechanisms (VCM, Mexico SCE, EU CBAM).
The sustainability strategy layer of the supply chain — GHG accounting, ESG disclosure frameworks, supplier sustainability programs, logistics decarbonization, and carbon pricing mechanisms that define how supply chains measure, report, and reduce their environmental impact.
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Scope 1, 2 & 3 emissions: GHG Protocol methodology & supply chain carbon accounting
Scope 3 = 70–90% of total footprint. SBTi: 42% absolute reduction by 2030. EU CBAM: €55/tonne CO2e (2026). Category 1 (purchased goods) and Category 4 (upstream transport) are the largest Scope 3 sources.
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ESG reporting frameworks: GRI, SASB, TCFD & Mexico BIVA reporting
EU CSRD double materiality (financial + impact) applies to non-EU supply chain partners. GRI 3 materiality assessment is the starting point. Mexico BIVA Mercado Sostenible: 80+ companies with ESG reporting requirements.
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Sustainable procurement: supplier ESG assessment & green purchasing criteria
EcoVadis: Platinum >85/100. 72% of Fortune 500 include ESG in supplier selection (2025). Scope 3 Cat. 1 reduction requires supplier-level PCF data — the hardest data to collect in any sustainability program.
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Green logistics: carbon footprint of transportation & decarbonization strategies
Modal shift: truck 62g vs. rail 22g vs. sea 8g CO2e/tonne-km. Load factor +20% = −20% emissions. EV last-mile breakeven at 80,000 km/year in Mexico (2025). Route optimization: −8–15% fuel AND −8–15% emissions.
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Carbon pricing & offset mechanisms: voluntary carbon markets & compliance schemes
VCM offsets: $8–$80 USD/tonne CO2e (quality-dependent). Mexico SCE compliance scheme. EU CBAM €55/tonne (2026). Internal carbon pricing in supply chain cost models before it becomes mandatory.
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› L2N2
L2 · Circular Economy & Waste Reduction
Circular economy principles (design for circularity & material recovery), packaging sustainability & EPR compliance (Mexico & EU), industrial symbiosis & waste-to-resource, water stewardship in supply chain, and sustainability KPI measurement & external verification (SBTi, GRI 3).
The circular economy layer of the supply chain — product and packaging design for circularity, industrial symbiosis programs, water stewardship, and the KPI measurement and external verification frameworks that validate sustainability performance for stakeholders, regulators, and investors.
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Circular economy principles: design for circularity, reuse & material recovery
MCI target >0.7 for mature CE programs. Design for disassembly at NPI reduces end-of-life cost 40–60%. Remanufacturing generates 80% less CO2e per unit vs. new manufacturing.
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Packaging sustainability: right-sizing, recyclable materials & EPR compliance
EU Packaging Regulation (2025): 100% recyclable by 2030. Mexico LGPGIR + NOM-161 EPR. Right-sizing reduces weight 15–25% and directly reduces Scope 3 transport emissions.
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Industrial symbiosis & waste-to-resource: closing material loops in supply chains
Kalundborg Symbiosis: 635,000 tonnes CO2e/year saved from 7 companies. Zero Waste to Landfill: >90% waste diversion target. Mexico CESPEDES coordinates industrial ecology programs.
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Water stewardship in supply chain: water risk assessment & efficiency programs
40% of global manufacturing in high water-stress areas (WRI). CDMX, MTY, GDL are high water-stress zones. CDP Water A-list: 28% water withdrawal reduction vs. non-reporters.
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Supply chain sustainability KPIs: measurement, targets & external verification
Absolute > intensity > activity KPI hierarchy. SBTi validation: 6–18 months. Limited vs. reasonable assurance. GRI 3 materiality assessment required before selecting public KPIs.
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› L2N2
L2 · Scope 3 Emissions & SC Decarbonization
Scope 3 measurement, Science-Based Targets, CBAM compliance, logistics decarbonization, and carbon cost integration — the supply chain's role in the energy transition and its direct P&L implications.
Scope 3 measurement, Science-Based Targets, CBAM compliance, logistics decarbonization, and carbon cost integration — the supply chain's role in the energy transition and its direct P&L implications.
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Scope 3 measurement: calculating supply chain emissions from purchased goods and services
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Science-Based Targets (SBTi) for supply chain: setting and achieving decarbonization commitments
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CBAM — Carbon Border Adjustment Mechanism: the SC cost of carbon at the EU border
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Logistics decarbonization: green freight, alternative fuels, and modal shift
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Carbon cost in SC decision-making: integrating carbon price into sourcing and network decisions
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› L2N2
L2 · Sustainable Sourcing & Supplier ESG
Supplier ESG assessment, responsible sourcing standards (SA8000, SMETA, RBA), deforestation-free supply chains, conflict minerals compliance, and supplier capacity building for sustainability.
Supplier ESG assessment, responsible sourcing standards (SA8000, SMETA, RBA), deforestation-free supply chains, conflict minerals compliance, and supplier capacity building for sustainability.
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Supplier ESG assessment and scoring: beyond audit to continuous monitoring
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Responsible sourcing standards: SA8000, SMETA, RBA, and industry-specific frameworks
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Deforestation-free supply chains: EUDR compliance and traceability requirements
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Conflict minerals and responsible mineral sourcing: OECD Due Diligence Guidance
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Supplier capacity building for sustainability: from compliance to co-creation
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› L2N2
L2 · ESG Reporting & Regulatory Compliance
CSRD disclosure requirements, GRI and ISSB standards, carbon credits and offset markets, biodiversity and water risk (TNFD), and SC sustainability data management infrastructure.
CSRD disclosure requirements, GRI and ISSB standards, carbon credits and offset markets, biodiversity and water risk (TNFD), and SC sustainability data management infrastructure.
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CSRD (Corporate Sustainability Reporting Directive): SC disclosure requirements
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GRI and ISSB standards for supply chain sustainability reporting
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Carbon credits and offset markets: quality, additionality, and SC use cases
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Biodiversity and water risk in supply chain: TNFD and nature-related disclosure
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SC sustainability data management: collection, verification, and reporting infrastructure
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