In recent years, binding regulations in the “home states” of corporations have emerged mainly in the Global North with the aim of holding corporations accountable for human rights and environmental impacts throughout their supply chains. However, we still need a better understanding about to what extent such regulations contribute to enhance “foreign corporate accountability (FCA).” This article introduces a special issue that theorizes and empirically investigates foreign accountability dynamics. We do so by advancing an analytical framework that conceptualizes FCA and identify important contextual conditions that help to explain accountability dynamics. Applying this framework, we show that the drafting, implementation, and enforcement of such regulations are highly political processes, wherein competing ideas embedded within unequal actor constellations and institutional environments shape the possibilities to achieve more transformative change. By theorizing and empirically investigating FCA dynamics, we contribute to advance debates about the sustainability governance of global supply chains.