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  1. Corporate Accountability for Human Rights: Evidence From Conflict Mineral Ratings.Habiba Al-Shaer, Khaldoon Albitar & Khaled Hussainey - 2024 - Business and Society 63 (8):1887-1936.
    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 (...)
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