Determinants of conflict minerals disclosure under the Dodd-Frank Act

Nicola Dalla Via, Paolo Perego

Research output: Contribution to journalArticleAcademicpeer-review

17 Citations (Scopus)
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Abstract

This paper examines conflict minerals disclosure (CMD) as mandated by the Dodd–Frank Act. We rely on a thorough content analysis conducted by the Responsible Sourcing Network on a sample of 122 firms that filed CMDs with the US Securities and Exchange Commission in 2015. We document that firms with long-term oriented incentives, a greater number of board meetings, strong corporate governance systems and inclusion in a sustainability index are associated with higher levels of CMD. Our results suggest that in the presence of enforcement leniency, both internal and external firm-specific factors affect strategic (non-)compliance with a mandatory social disclosure regime. We provide implications for supply chain managers, corporate reporters and policy-makers involved in the adoption of responsible sourcing strategies.
Original languageEnglish
Pages (from-to)773-788
Number of pages16
JournalBusiness Strategy and the Environment
Volume27
Issue number6
DOIs
Publication statusPublished - 16 Jan 2018

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