The decision to disclose social information So why would an organisation like Nike make the results of its factory audits publicly available? While we can never be fully sure of management’s motivations for particular actions, the likely answer is that the management of Nike believe that many people within the community – including consumers of Nike’s products – think that organisations should take some responsibility for the working conditions of employees within their supply chain. As such, Nike might have felt it was their responsibility to initiate factory audits and to provide public accounts of the results. A failure to do so might have resulted in stakeholders – such as consumers – electing not to support the organisation, and this would ultimately have had implications for the financial performance of the organisation.