{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/124614"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/124614","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Socially responsible sourcing and shareholder wealth – evidence from conflict minerals disclosures","abstract":"Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2026-05-01","abstract_html":"Submission published under a 24 month embargo labeled &#x27;Closed Access&#x27;, the embargo will last until 2026-05-01","abstract_has_math":false,"creators":["Han, Jong Won"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Brown, Nerissa","Godsell, David","Urcan, Oktay","Almeida, Heitor"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2024,"date_issued":"2024-05","date_published":"2024-05","updated_at":"2026-07-22T22:25:02Z","subjects":["Dodd-frank Act","Conflict Minerals Disclosures","Nonfinancial Disclosure","Corporate Social Responsibility","Responsible Sourcing"],"languages":["en","eng"],"rights":["Copyright 2024 Jong Won Han"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/2142/124614","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Brown, Nerissa","Godsell, David","Urcan, Oktay","Almeida, Heitor"]},{"key":"dc:creator","label":"Author","values":["Han, Jong Won"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2024-05","2023-12-06"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Dodd-frank Act","Conflict Minerals Disclosures","Nonfinancial Disclosure","Corporate Social Responsibility","Responsible Sourcing"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en","eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2024 Jong Won Han"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/2142/124614"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2026-05-01","The student, Jong Won Han, accepted the attached license on 2023-12-04 at 10:48.","The student, Jong Won Han, submitted this Dissertation for approval on 2023-12-04 at 10:54.","This Dissertation was approved for publication on 2023-12-06 at 08:18.","DSpace SAF Submission Ingestion Package generated from Vireo submission #20125 on 2024-09-16 at 00:48:11","Section 1502 of the Dodd-Frank Act mandates that issuers registered with the U.S. Securities and Exchange Commission conduct due diligence on their supply chains and submit Conflict Minerals Disclosures (CMDs), indicating if their products include tin, tantalum, tungsten, or gold originating from the Democratic Republic of the Congo or its neighboring “covered countries” afflicted by the resource curse. Utilizing data from CMDs between 2014 and 2018, I find that firms with socially responsible major corporate customers are more likely to embrace socially responsible sourcing (SRS) and to issue more readable CMDs. Moreover, I investigate whether SRS practices shield firms from supply chain risk increasing events. Exploiting as-if-random sources of variation in supply chain risk increasing events—news of conflicts that occur specifically in the mining regions of covered countries—I show that firms practicing SRS are insulated from the adverse impacts (e.g., imposition of reputation costs) of such news, while non-SRS firms are negatively affected by them. Overall, my evidence demonstrates how and why disclosure rules aimed at encouraging socially desirable outcomes benefit socially responsible firms."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Socially responsible sourcing and shareholder wealth – evidence from conflict minerals disclosures"]}]}],"canonical_facts":{"dc:contributor":["Brown, Nerissa","Godsell, David","Urcan, Oktay","Almeida, Heitor"],"dc:creator":["Han, Jong Won"],"dc:date":["2024-05","2023-12-06"],"dc:description":["Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2026-05-01","The student, Jong Won Han, accepted the attached license on 2023-12-04 at 10:48.","The student, Jong Won Han, submitted this Dissertation for approval on 2023-12-04 at 10:54.","This Dissertation was approved for publication on 2023-12-06 at 08:18.","DSpace SAF Submission Ingestion Package generated from Vireo submission #20125 on 2024-09-16 at 00:48:11","Section 1502 of the Dodd-Frank Act mandates that issuers registered with the U.S. Securities and Exchange Commission conduct due diligence on their supply chains and submit Conflict Minerals Disclosures (CMDs), indicating if their products include tin, tantalum, tungsten, or gold originating from the Democratic Republic of the Congo or its neighboring “covered countries” afflicted by the resource curse. Utilizing data from CMDs between 2014 and 2018, I find that firms with socially responsible major corporate customers are more likely to embrace socially responsible sourcing (SRS) and to issue more readable CMDs. Moreover, I investigate whether SRS practices shield firms from supply chain risk increasing events. Exploiting as-if-random sources of variation in supply chain risk increasing events—news of conflicts that occur specifically in the mining regions of covered countries—I show that firms practicing SRS are insulated from the adverse impacts (e.g., imposition of reputation costs) of such news, while non-SRS firms are negatively affected by them. Overall, my evidence demonstrates how and why disclosure rules aimed at encouraging socially desirable outcomes benefit socially responsible firms."],"dc:format":["application/pdf"],"dc:identifier":["https://hdl.handle.net/2142/124614"],"dc:language":["en","eng"],"dc:rights":["Copyright 2024 Jong Won Han"],"dc:subject":["Dodd-frank Act","Conflict Minerals Disclosures","Nonfinancial Disclosure","Corporate Social Responsibility","Responsible Sourcing"],"dc:title":["Socially responsible sourcing and shareholder wealth – evidence from conflict minerals disclosures"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:25:02Z"}