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Supply Chain Finance and its Accounting Treatment
In the modern Supply Chain Finance landscape, Reverse Factoring is one of the most consolidated business model for working capital financing. However, accounting treatment of Reverse Factoring might affect the balance sheet of large corporate, with disruptive consequences for the programme as a whole.
The Role of Factoring for Financing Small and Medium Enterprises
Around the world, factoring is a growing source of external financing for corporations and small and medium-size enterprises (SMEs). What is unique about factoring is that the credit provided by a lender is explicitly linked to the value of a supplier’s accounts receivable and not the supplier’s overall creditworthiness.
Profits with purpose: How organizing for sustainability can benefit the bottom line
Towards the Circular Economy: Opportunities for the consumer goods sector
The Foundation has turned its focus to ‘fast-moving’ consumer goods, products that typically have a lower unit cost, are bought more often, and have a much shorter service life than durable goods.
Towards the Circular Economy: Economy and business rationale for accelerated transition
Activities over the past several years, however, clearly show that CE is emerging as an eco- nomic strategy rather than a purely environmental strategy.
Towards the Circular Economy: Accelerating the scale-up across global supply chains
Business leaders and governments alike acknowledge that continued wealth generation requires a new industrial model that is less dependent on primary energy and materials inputs.
The role of factoring for financing small and medium enterprises
Factoring is explicitly linked to the value of a supplier’s accounts receivable and receivables are sold, rather than collateralized, and factored receivables are not part of the estate of a bankrupt firm.
The impact of corporate sustainability on organizational processes
We investigate the effect of corporate sustainability on organizational processes and performance.