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Value Chain

Governance & Social
In sustainability, the value chain encompasses all activities and actors upstream (suppliers, raw materials, logistics) and downstream (distribution, product use, end-of-life) of an organisation's direct operations. Value chain assessment is central to Scope 3 emissions measurement, supply chain due diligence (CSDDD), and comprehensive sustainability reporting (CSRD, BRSR). Understanding the full value chain is essential for identifying material ESG risks and opportunities.

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