Monitoring corporate disclosure : Assessing company reporting on mineral supply chain due diligence / OECD.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Corporation law.

Disclosure of information--Law and legislation.

Disclosure of information.

Physical Description:

1 online resource (26 pages)

Place of Publication:

Paris : OECD Publishing, 2022.

Summary:

This document was prepared by the OECD Secretariat andWikiRate using qualitative and quantitative research methods, to analyse publicly accessible information including annual reports, policies, public audit reports, website content and supplier engagement documents to assess disclosure for 2014 and 2018 of a sample of 503 companies. This document analyses the disclosure practices as per Step 5 of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas of a global sample of companies using minerals and metals in their supply chains.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-73573-9