為何 CSO 必須超越碳領域，在水、廢棄物和塑膠領域發揮領導作用？
The chief sustainability officer (CSO) role has evolved dramatically over the past decade. While carbon emissions tracking and reduction remain foundational to sustainability strategy, today's CSO must orchestrate a more comprehensive approach that encompasses water stewardship, waste management and plastics reduction with the same rigour and strategic thinking applied to emissions reduction.
A narrow focus on carbon alone, while critically important, represents an incomplete approach to corporate sustainability. Companies that limit their sustainability lens to emissions tracking miss significant operational efficiencies, regulatory risks and stakeholder expectations that span the full spectrum of environmental impact.
Why water management belongs on the CSO’s agenda
Water scarcity affects nearly 40% of the global population, and this figure is projected to worsen significantly by 2030. For the CSO, water management represents both a material risk and a competitive opportunity that demands the same systematic approach as carbon management.
排放通常可以透過技術解決方案來抵銷或減緩，但水的依賴性卻不同，它是因地而異且即時的。亞利桑那州的半導體製造商與孟加拉的飲料公司所面臨的水資源挑戰根本不同，但兩者都需要超越簡單消耗指標的全面水資源策略。
Strategic CSOs develop water management frameworks that include watershed-level analyses, supply chain water risk assessments and water quality impact measurements. This means not just tracking how much water the company uses but also understanding the local water stress conditions, seasonal availability patterns and quality of water returned to local ecosystems.
Leading companies are implementing water accounting systems that mirror their carbon accounting sophistication. They're establishing water reduction targets, investing in water recycling technologies and engaging with local communities on watershed protection initiatives. Some even pursue water-positive goals, contributing more clean water to local systems than they consume.
廢棄物是設計上的挑戰，而非運作上的後遺症
傳統的廢棄物管理方法將其視為末端問題：產品經過設計、製造、銷售和使用，廢棄物管理則成為別人的事。策略性 CSO 則將廢棄物重新定義為設計與商業模式的挑戰，需要上游思維與系統解決方案。
This shift in perspective transforms waste from a cost centre to a value creation opportunity. Companies implementing circular economy principles under CSO leadership are discovering new revenue streams through material recovery, finding cost savings through design optimisation and building customer loyalty through take-back programmes.
The CSO's waste strategy must encompass the entire product lifecycle, from raw material selection through end-of-life management. This includes establishing waste reduction targets that are as rigorous as emissions targets, implementing design for circularity principles anddeveloping partnerships across the value chain to close material loops.
Effective waste management also requires the same data infrastructure and measurement systems that support emissions tracking. Companies need real-time visibility into material flows, waste generation patterns and diversion rates across all operations. This data enables the identification of hotspots, tracking of improvement initiatives and communication of progress to stakeholders.
塑膠業的挑戰
Plastic pollution is one of the most visible and urgent environmental challenges facing businesses today. The CSO's approach to plastics cannot be limited to simple substitution strategies or recycling initiatives. It requires fundamentally rethinking packaging systems, supply chain relationships and customer engagement models.
塑料挑戰的複雜性需要與有效碳策略相同的系統思考。一次性塑料減量目標必須與產品保護要求、運輸效率考慮以及客戶對便利性的期望相平衡。CSO 必須解決不同環境影響之間的權衡問題，確保減少塑膠的努力不會無意中增加碳排放或食物浪費。
Successful plastics strategies require collaboration across the entire value chain. This means working with suppliers to develop alternative packaging solutions, engaging with customers to shift behaviour patterns and partnering with waste management companies to improve collection and processing systems. Some companies are investing in advanced recycling technologies or supporting the development of biodegradable alternatives.
The measurement challenge for plastics is particularly complex because impacts occur across multiple environmental systems. The CSO must track not just the quantity of plastic used but its fate after use, impact on marine ecosystems and contribution to microplastic pollution. This requires new metrics and measurement approaches that go further than traditional waste tracking.
整合需要新的方法
最成熟的 CSO 認識到，水、廢棄物、塑料和排放是相互關聯的挑戰，需要綜合的解決方案。一項包裝優化措施可能會同時減少塑膠的使用、降低運輸排放、減少廢棄物的產生，並將製造過程中的用水量降至最低。
This integration requires new organisational capabilities and measurement systems. Companies need sustainability data platforms that can track multiple environmental indicators simultaneously, identify co-benefits and trade-offs between different sustainability initiatives,and provide real-time visibility into environmental performance across all operations.
策略性 CSO 還認識到，這些環境挑戰從根本上來說是商業挑戰。缺水會影響營運並增加成本。廢棄物的產生代表資源使用效率低。塑膠污染會造成品牌風險和法規風險。應對這些挑戰需要與公司應用於財務管理或卓越營運相同的業務紀律和戰略思考。
為整體可持续性建立基礎架構
Expanding beyond emissions requires new organisational capabilities and infrastructure investments. CSOs need teams with expertise in water engineering, materials science andwaste management alongside their carbon specialists. They need data systems that can integrate environmental indicators with business metrics and supplier engagement programmes that address multiple sustainability dimensions simultaneously.
The measurement and reporting infrastructure must evolve to support this expanded scope. While carbon accounting benefits from established protocols and standards, water, waste andplastics measurement often require more customised approaches. CSOs must invest in developing robust measurement methodologies that can provide the transparency and accountability that stakeholders expect.
Supply chain engagement becomes more complex yet more valuable when addressing multiple sustainability dimensions. Companies can leverage their supplier relationships to drive improvements across water use, waste generation, packaging optimisation andemissions reduction simultaneously. This integrated approach often yields better results and stronger supplier buy-in than isolated sustainability initiatives.
CSO 領導力的未來
CSO 的角色正從主要專注於排放的專家職位演變為負責全面環境管理的戰略領導角色。這種演變需要新的技能、新的組織能力和利益相關者參與的新方法。
The most effective CSOs in the future will be those who can think systemically about environmental challenges, identify interconnections and trade-offs between different sustainability priorities, and drive integrated solutions that create business value while advancing environmental goals.
Water, waste and plastics management are not secondary considerations for the modern CSO. They are strategic imperatives that require the same level of attention, investment andorganisational commitment as emissions reduction. Companies that understand this and empower their CSOs to address sustainability holistically will be prepared to respond to the complex environmental challenges ahead.
The transition from carbon-focused to holistic sustainability requires significant organisational change – but it also represents a significant competitive opportunity. Those that embrace this shift will be more resilient, more efficient and better positioned to meet the evolving expectations of customers, investors and regulators.
狹隘的可持续性 策略的時代已經過去。CSO 的任務必須擴大，以涵蓋對環境影響的所有範疇，水、廢棄物和塑料必須獲得與減排相同的戰略關注和組織承諾。這不僅是一項環境要務，也是企業在資源日益緊縮的世界中謀求發展的商業要務。
