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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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  • Board‐level ethics committees in large European firms.Josep Garcia-Blandon, David Castillo-Merino, Josep Maria Argilés-Bosch & Diego Ravenda - 2020 - Business Ethics 29 (4):824-841.
    After the approval of a code of ethics, the creation of a permanent board‐level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's structure and demographic characteristics explain the decision to form an ethics committee. The analysis is based on the constituents of the Standard and Poor's Europe 350 index. Consistent with our hypotheses, we find that ethics committees are more likely to be found in firms with a lower presence of (...)
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