Supply chain transparency annual report 2026

State of supply chain transparency in corporate merchandise sector. Findings: 78% of EU corporate buyers require BSCI/Sedex audit minimum. 65% require Scope 3 emissions calculation. 42% require GOTS or GRS certified materials. Compliance investment up 30% YoY. Best-in-class suppliers (top 5%) operate transparency portals with per-batch traceability. CSRD mandate driving rapid evolution — 2027-2028 will see complete shift from voluntary to mandatory across all EU enterprise. LkSG (Germany) and CSDDD (EU 2025+) extending obligations beyond direct suppliers.