Supply chain disclosure: stakeholder preferences versus current practice in Australia

Lyndie Bayne, Juliana Ng and Marvin Wee

Accounting and Finance, 2022, vol. 62, issue 3, 3875-3911

Abstract: Supply chain reporting has gained increased scrutiny as companies expand their global supplier networks, address climate change risks/opportunities and with the recent introduction of modern slavery legislation. The question remains as to whether supply chain disclosures address stakeholder requirements. We compare the supply chain disclosure preferences of 20 stakeholders with current disclosure practice for a sample of large listed companies in Australia. We contribute to the emerging supply chain disclosure literature by documenting the factors driving and hindering supply chain disclosure. Further, we offer theoretical and policy implications arising from analysis of stakeholder preferences, drivers and challenges to supply chain reporting.

Date: 2022
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