SOLVING CHILD STATELESSNESS: DISCLOSURE, REPORTING, AND CORPORATE RESPONSIBILITY

被引:1
|
作者
Brewer, Mark K. [1 ]
Turner, Sue [2 ]
机构
[1] Sheffield Hallam Univ, Sheffield Business Sch, Sheffield, S Yorkshire, England
[2] Northumbria Univ, Northumbria Law Sch, Newcastle Upon Tyne, Tyne & Wear, England
关键词
Child Statelessness; Corporate Social Responsibility; Dodd-Frank Act; Conflict Minerals; Modern Slavery; SOCIAL-RESPONSIBILITY; GOVERNANCE;
D O I
10.2478/bjals-2019-0003
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
Statelessness affects around 10 million people globally, many of whom are children. Many public law initiatives to diminish and eradicate statelessness exist, yet the problem persists. This article explores the potential for the private law to contribute to a solution to this problem, leading to increased awareness of the plight of stateless children among the public, investors, governments, and multinational corporations. In doing so, the article examines the role of the private law in regulating the use of so-called "conflict minerals" in the United States and internationally. It recognizes the contribution made by conflict minerals legislation towards finding an effective solution to the conflict in the Democratic Republic of the Congo. The article proposes, amongst other initiatives, a legislative solution to the enduring problem of child statelessness, adapting provisions of the Dodd-Frank Wall Street and Consumer Protection Act which requires corporate reporting and disclosure in relation to international supply chains of public limited companies in respect of conflict minerals, and applying them instead to the causes of child statelessness.
引用
收藏
页码:83 / 105
页数:23
相关论文
共 50 条
  • [1] The complementary nature of audited financial reporting and corporate social responsibility disclosure
    Nasution, Damai
    Kalanjati, Devi S.
    [J]. JOURNAL OF SUSTAINABLE FINANCE & INVESTMENT, 2022,
  • [2] CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING: RELEVANT DISCLOSURE OR MARKETING TECHNIQUE?
    Circa, Cristina
    Almasan, Alina Carmen
    [J]. PROCEEDINGS OF THE 10TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2015), 2015, : 550 - 564
  • [3] The Innovative Forms of Corporate Responsibility Disclosure: The Sustainability Reporting and the Use of Social Media
    Testarmata, Silvia
    Fortuna, Fabio
    Ciaburri, Mirella
    [J]. IFKAD 2015: 10TH INTERNATIONAL FORUM ON KNOWLEDGE ASSET DYNAMICS: CULTURE, INNOVATION AND ENTREPRENEURSHIP: CONNECTING THE KNOWLEDGE DOTS, 2015, : 567 - 581
  • [4] Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
    Chen, Long
    Srinidhi, Bin
    Tsang, Albert
    Yu, Wei
    [J]. JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 2016, 28 (02) : 53 - 76
  • [5] RELATIONSHIP BETWEEN CORPORATE DISCLOSURE AND CORPORATE RESPONSIBILITY
    SCHOENBAUM, TJ
    [J]. FORDHAM LAW REVIEW, 1972, 40 (03) : 565 - 594
  • [6] Corporate Governance and Corporate Responsibility Reports Disclosure
    Cheng, Hsin-Yao
    [J]. JOURNAL OF ACCOUNTING REVIEW, 2011, 52 : 35 - 76
  • [7] Disclosure of corporate social responsibility in Baltic public companies: choices of reporting and its determinants
    Alekneviciene, Vilija
    Juociuniene, Dalia
    Zinkeviciene, Danute
    [J]. JOURNAL OF BALTIC STUDIES, 2024,
  • [8] Making the most of corporate social responsibility reporting: disclosure structure and its impact on performance
    Vurro, Clodia
    Perrini, Francesco
    [J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2011, 11 (04): : 459 - +
  • [9] Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
    Dhaliwal, Dan S.
    Li, Oliver Zhen
    Tsang, Albert
    Yang, Yong George
    [J]. ACCOUNTING REVIEW, 2011, 86 (01): : 59 - 100
  • [10] Corporate social responsibility reporting
    Remmer Sassen
    Ralf Isenmann
    [J]. NachhaltigkeitsManagementForum | Sustainability Management Forum, 2018, 26 (1-4): : 1 - 2