{"id":1037,"date":"2026-02-08T02:41:18","date_gmt":"2026-02-08T02:41:18","guid":{"rendered":"https:\/\/dtarevitax.it\/?p=1037"},"modified":"2026-02-08T02:41:24","modified_gmt":"2026-02-08T02:41:24","slug":"s-esg-filiera-manifatturiera-cfo-legal","status":"publish","type":"post","link":"https:\/\/dtarevitax.it\/en\/s-esg-filiera-manifatturiera-cfo-legal\/","title":{"rendered":"The \u201cS\u201d in ESG in the manufacturing supply chain: the CFO, Tax &amp; Legal perspective"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1037\" class=\"elementor elementor-1037\">\n\t\t\t\t<div class=\"elementor-element elementor-element-492af6d e-flex e-con-boxed e-con e-parent\" data-id=\"492af6d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-06ab2a8 e-con-full e-flex e-con e-child\" data-id=\"06ab2a8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91284a5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"91284a5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49-1024x683.png\" class=\"attachment-large size-large wp-image-1038\" alt=\"S di ESG nella filiera manifatturiera: la prospettiva di CFO, Tax &amp; Legal\" srcset=\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49-1024x683.png 1024w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49-300x200.png 300w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49-768x512.png 768w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49-18x12.png 18w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-8-feb-2026-03_10_49.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1069ada e-con-full e-flex e-con e-child\" data-id=\"1069ada\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7096df9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"7096df9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The \u201cS\u201d in ESG in the manufacturing supply chain: the CFO, Tax &amp; Legal perspective<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca933f3 e-flex e-con-boxed e-con e-parent\" data-id=\"ca933f3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e93fb84 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e93fb84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The \u201cS\u201d in ESG within the manufacturing supply chain is not a \u201csoft\u201d topic. For CFO, Tax &amp; Legal functions, it is a matter of measurable risk, because it concerns what happens to workers along the value chain\u2014suppliers, sub-suppliers, contractors, and logistics providers. In manufacturing, when the social dimension is not properly managed, the consequences tend to become tangible: delays, production stoppages, contractual disputes, litigation, and extraordinary costs.<\/p><p><strong>From reputational to operational: why the \u201cS\u201d impacts the business<\/strong><\/p><p>Social risk in the supply chain is often viewed as reputational, but for many manufacturing companies it is primarily operational and financial. A serious incident or a \u201csocial\u201d non-compliance at a critical supplier can lead to supply chain disruption, higher replacement costs, penalties, lost orders, and a deterioration in the risk perception held by banks and insurers. For a CFO, the key issue is predictability: knowing where the risks lie and being able to demonstrate how they are being managed.<\/p><p><strong>The European framework: due diligence and disclosure raise the bar<\/strong><\/p><p>The EU\u2019s trajectory is pushing toward value-chain due diligence approaches\u2014ongoing processes to identify, prevent, mitigate, and remediate adverse impacts on rights and working conditions. In parallel, European reporting standards include a specific focus on workers in the value chain (ESRS S2), with growing expectations around evidence and traceability. In addition, the topic is also linked to market access, through European measures aimed at countering products made with forced labour.<\/p><p><strong>Where social risk arises in the manufacturing supply chain<\/strong><\/p><p>For CFO\/Legal functions, the most relevant \u201cS\u201d risks are those that create contractual and evidentiary exposure. In manufacturing, three areas recur: working hours and actual pay (systematic overtime, inconsistent time records), health and safety (H&amp;S) (incidents, maintenance, training), and contracting\/subcontracting (opaque chains that reduce visibility and control). The longer the value chain becomes, the greater the distance between those who sell and those who do the work\u2014and it is in that gap that opacity and vulnerabilities tend to grow.<\/p><p><strong>Purchasing practices: when the buyer creates the risk<\/strong><\/p><p>A point that is often overlooked is that the \u201cS\u201d in ESG across the supply chain also depends on how the buyer purchases. Unrealistic lead times, unstable forecasts, recurring rush orders, and price pressure can make it difficult to meet standards, pushing suppliers toward shortcuts on working hours or safety. From a CFO\/Legal perspective, this means closing the \u201cgap\u201d between what is required contractually and what is incentivized economically.<\/p><p><strong>Conclusion: the \u201cS\u201d as value-chain governance<\/strong><\/p><p>Viewed through a CFO, Tax &amp; Legal lens, the \u201cS\u201d in ESG within the manufacturing supply chain is primarily about governance: enforceable contracts, risk-proportionate controls, documented remediation, and reporting that is supportable with evidence. This is not rhetoric\u2014it is a way to reduce surprises, stabilize the supply chain, and make the company\u2019s position more defensible with customers, auditors, and lenders.<\/p><p><em><strong>DTA<\/strong><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>S di ESG nella filiera manifatturiera: la prospettiva di CFO, Tax &amp; Legal La S di ESG nella filiera manifatturiera [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[77],"tags":[81,25,82,78],"class_list":["post-1037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sostenibilita","tag-cfo","tag-reputazione","tag-rischi","tag-sostenibilita"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S di ESG nella filiera manifatturiera: la prospettiva di CFO, Tax &amp; Legal - Di Teodoro e Associati<\/title>\n<meta name=\"description\" content=\"La componente S di ESG nella filiera manifatturiera riguarda rischi sociali, contratti, controlli e reporting. 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