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Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings
Author(s): Al-Shaer, Habiba
Albitar, Khaldoon
Hussainey, Khaled
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Keywords: conflict mineral ratings
sustainability governance
human rights
multinational companies
Date Deposited: 6-Mar-2024
Citation: Al-Shaer H, Albitar K & Hussainey K (2024) Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings. <i>Business and Society</i>.
Abstract: This article examines the impact of sustainability-oriented governance factors on companies reporting on due diligence requirements of conflict minerals (DDRCM). We use the rating scores that are assigned by the Responsible Sourcing Network (RSN) on a sample of multinational companies between 2015 and 2019. We consider whether the existence and type of an independent external audit, the existence of sustainability reports to communicate a firm’s message, the inclusion of sustainability-related targets in executive compensation contracts, and the existence of board-level sustainability committees are associated with DDRCM reporting. We find that the combined effect of sustainability-oriented governance factors is associated with higher DDRCM reporting suggesting that sustainability governance plays an effective role in shaping the corporate response to conflict mineral risks. We also find that effective boards moderate the association between sustainability governance and DDRCM reporting suggesting that effective boards can substitute for the resources that are required for sustainability governance.
Rights: Al-Shaer H, Albitar K & Hussainey K, Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings, Business and Society (Forthcoming). Copyright © 2024 The Authors. Reprinted by permission of SAGE Publications. Reuse is restricted to non-commercial and no derivative uses.
Notes: Output Status: Forthcoming
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