Supply Chain Finance Disclosure and Regulation: Witnessing Transformation

Supply Chain Finance Disclosure and Regulation: Witnessing Transformation

Supply Chain Finance (SCF) has undergone significant changes in recent years, driven by evolving accounting standards and increasing demands for transparency. This white paper explores the impact of these changes on SCF disclosure practices, analyzing data from 1,000 large public corporates. Findings reveal that stricter regulations in 2023 accelerated the rise in disclosed SCF programs, with disclosure levels shaped by regulatory frameworks, corporate governance, and sector pressures. Launched in 2020, this ongoing research monitors on an yearly basis the developments in transparency and disclosure of SCF programme, providing insights on what corporate say about their programme, and what we can learn from that. Combining formal disclosures with extensive online searches, it offers a comprehensive view of SCF practices and their evolution over time. This white paper analyses discosure texts provided in annual reports for 2023.