The report highlights the challenges that companies face in incorporating an effective ESG strategy across their supply chain. These challenges include setting up ESG processes, developing accurate baseline data, and gaining visibility and accuracy in ESG data from upstream and downstream partners. Scope 3 emissions, which represent up to 90% of a company's total GHG emissions, make it imperative for organizations to take a step back and develop a strategy to accurately develop science-based targets, report audited standardized metrics, and improve their ESG performance. To achieve this, organizations need to invest in talent, technology, and partnerships.