The Sarbanes$-$Oxley Act $(2002)$ added a requirement for corporations to include $$off$-$balance sheet$$ obligations, such as purchase commitments, obsolete inventory, and effects of pricing changes, for raw materials in their financial reports.

Describe a hypothetical relationship $($raw material supplier$-$manufacturer, retailer$-$manufacturer, wholesaler$-$retailer, etc.$)$ and then answer the question below specific to that relationship.

How can increasing levels of cooperation, communication, information$-$sharing, and coordination among supply chain partners being implemented across supply chains be seen as falling under Sarbanes$-$Oxley

requirements?

CITE PEER VIEWED SOURCES FOR YOUR RESPONSE.