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As businesses face increasing responsibility to monitor and report on ESG metrics, there is a growing case for mandating carbon reporting from suppliers. WBCSD sees a range of approaches from encouraging to mandating reporting in supply chain. Lack of standards is a challenge, but the expectation to report is there. As pressure grows on business, we predict a strong shift from encouraging and mandating. The three steps outlined in this report demonstrates how your business can begin to address these challenges.