ABSTRACT
This entry describes the impact of “SOX” in the U.S. on supply chain management. The fiscal landscape of American corporations changed after several accounting scandals. Sarbanes–Oxley (SOX) provides strict lines of communications and better accounting practices within public corporations. These regulations have had an impact on American public corporations in their having to create SOX operating guidelines and procedures that extend into global supply chain management. The entry lists many documents necessary to satisfy other requirements, like the Customs‐Trade Partnership Against Terrorism (C‐TPAT), that will help the organization conform to SOX requirements.
