NGO collaboration and conflict mineral disclosure transparency: Evidence from global companies

Islam, Muhammad Azizul & van Staden, Chris (2016) NGO collaboration and conflict mineral disclosure transparency: Evidence from global companies. In 2016 AFAANZ Conference, Jupiters Hotel, Gold Coast, Qld, 3-5 July 2016.

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Our investigation deals with a new regulatory dimension of corporate responsibility, the disclosure of conflict minerals in the supply chain. This requirement suggests that corporate obligation now goes beyond their own operations and corporates are held accountable for their suppliers’ responsible/irresponsible actions. We investigate whether the comprehensiveness of conflict mineral disclosures are influenced by collaboration with social movement NGOs. We make a significant contribution to the literature by examining what influences the comprehensiveness of conflict mineral disclosures.

We focus on 139 companies from the Forbes Global 2000. We find that the transparency of conflict mineral disclosures are significantly influenced by companies’ collaborations with social movement NGOs. Our findings suggest that NGO collaboration seems to be the answer for improved corporate transparency and accountability.

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ID Code: 98583
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 [please consult the authors]
Deposited On: 05 Sep 2016 04:15
Last Modified: 05 Sep 2016 23:45

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