企业人权责任：冲突矿产评级的证据

IF 5.3 3区管理学 Q1 BUSINESS

Business & Society Pub Date : 2024-06-21 DOI:10.1177/00076503241254829

Habiba Al-Shaer, Khaldoon Albitar, Khaled Hussainey

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引用次数: 0

摘要

本文研究了以可持续性为导向的治理因素对报告冲突矿产尽职调查要求（DDRCM）的公司的影响。我们使用了责任采购网（RSN）在 2015 年至 2019 年间对跨国公司样本的评级分数。我们考虑了独立外部审计的存在和类型、用于传达公司信息的可持续发展报告的存在、将可持续发展相关目标纳入高管薪酬合同以及董事会级可持续发展委员会的存在是否与 DDRCM 报告相关。我们发现，以可持续发展为导向的治理因素的综合效应与更高的 DDRCM 报告相关联，这表明可持续发展治理在塑造企业应对冲突矿产风险方面发挥了有效作用。我们还发现，有效的董事会可以缓和可持续性治理与 DDRCM 报告之间的关联，这表明有效的董事会可以替代可持续性治理所需的资源。

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Corporate Accountability for Human Rights: Evidence From Conflict Mineral Ratings

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.

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来源期刊

Business & Society BUSINESS-

CiteScore

14.80

自引率

11.40%

发文量

期刊介绍： Business & Society publishes original research, book reviews, and dissertation abstracts relating to business ethics, business-government relations, corporate governance, corporate social performance, and environmental-management issues. Manuscripts relating to the field of business and society in general are also published. Submissions of theoretical/ conceptual work as well as empirical studies are encouraged. Business & Society is the first peer-reviewed scholarly publication devoted exclusively to the field of business and society, and it is the official journal of the International Association for Business and Society (I.A.B.S.), the only independent professional association dedicated to business and society teaching and research.