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Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies

Muhammad Islam () and Chris J. van Staden

Accounting, Organizations and Society, 2018, vol. 65, issue C, 1-19

Abstract: Conflict minerals refer to raw materials associated with conflicts and human rights violations in conflict zones around the world. Concern about the lack of transparency in the mineral supply chains of global corporations has led to increased stakeholder concern and pressure through protest action. In particular since 2009, numerous public-private collaborations, including collaborations with NGOs and industry-led initiatives, have sought greater transparency in companies' sourcing from conflict mineral zones. This has led to the enactment of the ‘Dodd-Frank Act’ in the US to regulate the disclosure of involvement in conflict minerals. This requirement suggests that corporate obligations now go beyond their own operations and that companies are held accountable for the actions of their suppliers with regards to their supply chains.

Keywords: Conflict mineral disclosures; Dodd Frank Act; NGO collaboration; Activist protests; Social movement theory; Theory of collaboration; Disclosure comprehensiveness (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:eee:aosoci:v:65:y:2018:i:c:p:1-19