Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act

Via, Nicola Dalla; Perego, Paolo

doi:10.1002/bse.2030

Cited by 37 publications

(25 citation statements)

References 37 publications

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“…The disclosures alert customers and the general public of a firm's level of SCV. A firm that takes conflict minerals reporting seriously indicates that it cares about corporate social responsibility (Dalla Via & Perego, ). Therefore, a firm that has high SCV becomes more attractive to responsibility‐conscious consumers, thus increasing revenues from this market segment.…”

Section: Discussionmentioning

confidence: 99%

“…Hofmann, Schleper, and Blome () and Young () conduct exploratory studies to understand firms' concerns regarding responsible sourcing and conflict minerals management. Kim and Davis () and Dalla Via and Perego () identify firm characteristics that are associated with conflict mineral‐free firms and better disclosure compliance, respectively. The emphasis of this stream of work has been to understand how firms respond to conflict minerals disclosure requirements.…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Does supply chain visibility affect operating performance? Evidence from conflict minerals disclosures

Swift

Guide

Muthulingam

2019

J of Ops Management

139

107

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Firms are increasingly held accountable for their suppliers' transgressions. Consequently, firms need to develop upstream visibility to exercise control over their supply chains. An emerging body of work has recognized the importance of supply chain visibility and has examined it using analytical models, behavioral methods, and case studies. Still, large-sample empirical evidence on the benefits of supply chain visibility remains elusive. We seek to bridge this gap by examining conflict minerals disclosures (mandated by the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act) and financial reports to evaluate whether firms with greater visibility into their conflict minerals supply chains achieve improved operating and market performance. We use the data from conflict minerals disclosures (Form SD) to distinguish between firms that have high or low visibility into their conflict minerals sources. Then, we use event study methods to analyze differences in operating and market performance between firms with high visibility and firms with low visibility. We find that firms with high visibility into their conflict minerals supply chains achieve higher profitability than comparable firms with less visibility. In addition, we find that firms with high visibility into their conflict minerals supply chains realize improved sales performance and stock market valuations. Our results are relevant to managers because they show that firms can attain operational and market benefits by improving visibility in their supply chains. K E Y W O R D Sconflict minerals, event study, operating performance, supply chain visibility

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Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Does supply chain visibility affect operating performance? Evidence from conflict minerals disclosures

Swift

Guide

Muthulingam

2019

J of Ops Management

139

107

View full text Add to dashboard Cite

show abstract

“…The leverage of financial entities is also controlled. This variable is labelled as LEV , and it is calculated as the ratio of debt over total assets (Dalla Via & Perego, ). The return on assets ( ROA ) is also considered as a control variable, measured as the operating income before interest and taxes over total assets.…”

Section: Methodsmentioning

confidence: 99%

The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information

Pucheta‐Martínez

Bel‐Oms

Nekhili

2018

Sustainable Development

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This paper aims at examining the relationship between the board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the reasons driving these entities to disclose CSR information. We hypothesise that there is a positive association between outside (institutional and independent directors) and female directors and CSR disclosure, and a negative relationship between inside directors and CSR reporting. Our findings provide evidence that the presence of independent directors and female directors on boards promotes CSR disclosure. Moreover, the results also show that the presence of inside directors and institutional directors on boards does not have an influence on CSR reporting.Thus, our evidence suggests that board attributes, such as the presence of independent and female directors, encourage financial entities to report CSR matters, showing the effectiveness of these two corporate governance mechanisms. The paper sheds light on the influence of the board structure of financial entities on CSR disclosure.Therefore, this study contributes to past research by providing an index for measuring the CSR disclosure of financial entities and the importance of the distinction between outside and inside directors.

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“…Another stream of literature examines the association of CSR disclosures with corporate governance structures and managerial characteristics. For example, Dalla Via and Perego ( 2018 ) find that various measures for the strength of firms’ corporate governance systems (e.g., long-term managerial incentive schemes, number of board meetings, etc.) are positively associated with CSR disclosures.…”

Section: Key Determinants Of Voluntary Csr Reportingmentioning

confidence: 99%

Mandatory CSR and sustainability reporting: economic analysis and literature review

2021

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This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors, and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. It also points scholars to avenues for future research.

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Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act

Cited by 37 publications

References 37 publications

Does supply chain visibility affect operating performance? Evidence from conflict minerals disclosures

Does supply chain visibility affect operating performance? Evidence from conflict minerals disclosures

The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information

Mandatory CSR and sustainability reporting: economic analysis and literature review

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