Reclassification, transparency and disclosure: on the road to SCF governance

White Paper: Supply Chain Finance and ESG series- Volume 2

In the second volume of our SCF and ESG series, we study the governance aspect of sustainability. As standards-setting bodies suggest changes to accounting rules that would require corporates to disclose their supplier finance programs, our research reveals that today, very few companies publicly disclose their supplier finance programmes, in spite of evidence indicating that a much greater percentage are using the technique. In this paper, we investigate the current global status of disclosures and explore the governance implications of supplier finance users increasing the amount of information they share. This paper is the second in a series of three, wherein we explore the role of supply chain finance as a tool within the sustainable finance space, its use to improve ESG targets, the challenges associated, and the beginning of new methods of financing and disclosure within a mainstream space. If you would like to receive this White Paper, please fill in the form below and you will receive a link via email from where you can download the White Paper. If you have not received it please check your spam.