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dc.contributor.authorAl-Shaer, Habibaen_UK
dc.contributor.authorAlbitar, Khaldoonen_UK
dc.contributor.authorHussainey, Khaleden_UK
dc.description.abstractThis 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.en_UK
dc.publisherSAGE Publicationsen_UK
dc.relationAl-Shaer H, Albitar K & Hussainey K (2024) Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings. <i>Business and Society</i>.en_UK
dc.rightsAl-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.en_UK
dc.subjectconflict mineral ratingsen_UK
dc.subjectsustainability governanceen_UK
dc.subjecthuman rightsen_UK
dc.subjectmultinational companiesen_UK
dc.titleCorporate Accountability for Human Rights: Evidence from Conflict Mineral Ratingsen_UK
dc.typeJournal Articleen_UK
dc.citation.jtitleBusiness and Societyen_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.description.notesOutput Status: Forthcomingen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationUniversity of Glasgowen_UK
dc.contributor.affiliationUniversity of Portsmouthen_UK
rioxxterms.apcnot requireden_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorAl-Shaer, Habiba|0000-0002-9172-4025en_UK
local.rioxx.authorAlbitar, Khaldoon|en_UK
local.rioxx.authorHussainey, Khaled|en_UK
local.rioxx.projectInternal Project|University of Stirling|
local.rioxx.filenameBAS_accepted version.pdfen_UK
Appears in Collections:Accounting and Finance Journal Articles

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