... as non-compliant (Guo, 2005). Legitimacy Disclosure index Environmental performance Environmental reporting Voluntary disclosure theory Disclosures about corporate environmental strategies and performance facilitate the efficiency and capacity of participants in capital, labour...

... – the elimination of the use of CM from central Africa in US companies' supply chains. Our paper proceeds as follows. Section 2 reviews the relevant studies on voluntary disclosure theory and supply chain sustainability, which form a foundation for our testable hypotheses. Section 3 describes the sample...