Transparency in Global Supply Chains: Drivers, Outcomes, and Accountability in Capital Markets

Projekt: Dissertationsprojekt

Projektbeteiligte

Beschreibung

Transparency in global supply chains is of growing importance to firms, regulators, and capital markets. Increasing regulatory requirements and evolving stakeholder expectations have led to greater demands for structured disclosures on upstream networks, sourcing practices, and indirect exposures—ranging from emissions and labor risks to supplier governance and procurement strategies. Recent academic work has substantially improved our understanding of supply chain transparency, particularly regarding its drivers and conceptual foundations. This project complements these efforts by focusing on the empirical links between disclosure practices and firm-level outcomes, aiming to contribute a more integrated perspective on transparency as a governance mechanism in international supply networks.

As part of an interdisciplinary research initiative on the governance of global value chains, this project examines supply chain transparency within the European regulatory context, shaped by frameworks such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD). Adopting a quantitative-empirical approach, it analyzes how corporate characteristics and institutional settings influence disclosure practices, and in what ways transparency is associated with changes in reporting behavior, supply chain structures, or firm-level exposure to sustainability-related risks.

The objective is to identify which firm-specific and contextual factors are associated with particular patterns of supply chain transparency, and to examine how these disclosures relate to observable outcomes at the company level. In doing so, it contributes to an empirically grounded understanding of transparency as a governance mechanism and offers a basis for evaluating its relevance in regulatory and capital market contexts.
StatusLaufend
Zeitraum01.05.2530.04.28

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  6. The case of the composite Higgs
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  8. What is normal?
  9. Promoting physical activity in worksite settings
  10. Experimental analysis of measurement process for a QCM using the pulse coincidence method
  11. Corrigendum to ‘Likelihood‐based cointegration tests in heterogeneous panels’
(Larsson R., J. Lyhagen and M. Löthgren, Econometrics Journal, 4, 2001, 109–142)
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  14. Log in and breathe out: cost-effectiveness of internet-based recreation training for better sleep in stressed employees
  15. Support from the Internet for Individuals with Mental Disorders
  16. Power-law fluctuations in eye movements predict text comprehension during connected text reading
  17. New product development and flawed cause-and-effect relations in strategy maps
  18. Analytics and Intuition in the Process of Selecting Talent
  19. From Planning to Implementation: Top-Down and Bottom-Up Approaches for Collaborative Watershed Management
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  21. Lab-scale experiment of a closed thermochemical heat storage system including honeycomb heat exchanger
  22. A hysteresis hybrid extended kalman filter as an observer for sensorless valve control in camless internal combustion engines
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  28. Effect of cascading of higher-lying states on a delayed 1 s-2 p transition after beam-foil excitation of 56 MeV hydrogen-like oxygen and fluorine
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  33. Trade Dynamics, Trade Costs and Market Size: First Evidence from the Exporter and Importer Dynamics Database for Germany
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  38. Portal als Experimentalsystem
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