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Financial analysis of companies concerned about human rights

Author

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  • Katherine Taken Smith
  • Teresa K. Betts
  • L. Murphy Smith

Abstract

Consumer demand for low prices juxtaposing with a company's need for profitability drives corporations to minimise the costs of goods within their supply chains. This has led some unethical business managers to engage in human exploitation within company supply chains. However, consumers also demand that human rights are not violated in the making of the goods they buy. Thus, corporations are being held accountable for monitoring human rights within their supply chains. The purpose of this paper is to examine the financial performance of Fortune 500 companies that have shown concern over human rights within their supply chains. Since there is a financial cost in safeguarding human rights within supply chains, this paper seeks to determine if companies concerned about human rights suffer financial loss. The 92 concerned companies in the sample, compared to the average company in top industries, were found to have some significantly different financial performance ratios.

Suggested Citation

  • Katherine Taken Smith & Teresa K. Betts & L. Murphy Smith, 2018. "Financial analysis of companies concerned about human rights," International Journal of Business Excellence, Inderscience Enterprises Ltd, vol. 14(3), pages 360-379.
    • Handle: RePEc:ids:ijbexc:v:14:y:2018:i:3:p:360-379
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    Cited by:

    1. El Baz, Jamal & Ruel, Salomée & Jebli, Fedwa, 2023. "Harnessing supply chain resilience and social performance through safety and health practices in the COVID-19 era: An investigation of normative pressures and adoption timing's role," International Journal of Production Economics, Elsevier, vol. 264(C).

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