This study aims to investigate the level of corporate disclosure related to supplier financing programs, with the aim of assessing transparency, comparability, and informational completeness across firms. Despite the growing relevance of supply chain finance as a working capital and risk management tool, disclosure practices remain heterogeneous and often opaque. By systematically analyzing financial statements and accompanying notes, this research evaluates how firms report the structure, scale, and financial implications of supplier financing arrangements. The findings contribute to the ongoing debate on financial transparency and regulatory oversight, shedding light on whether current disclosure practices adequately reflect the economic substance and risk profile of these programs.