The U.S. Securities and Exchange Commission (“SEC”) Regulation S-K requires supplier firms to disclose information on their major customers in the segment reports of 10-K filings. Given the increasing importance of environmental, social, and governance (“ESG”) for supplier-customer...

Promotions are at the same time beloved and feared by both food retailers and branded goods manufacturers in today’s retail environment. Beloved because they attract smart customers and generate an immediate effect on a brand’s sale. Feared because there is uncertainty about the...