Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102677

Nglaa Ahmad , Shamima Haque , Muhammad Azizul Islam

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Abstract

This study provides a linguistic analysis of three modern slavery disclosure regulations, the California Transparency in the Supply Chain Act (CTSCA) 2010, section 54 of the UK Modern Slavery Act 2015 and the Australian Modern Slavery Act 2018. These regulations require companies to report their actions to tackle labour exploitation within global supply chains. Based on World-System Theory (WST: Wallerstein, 1975, 1979, 2015) and by relying on Critical Discourse Analysis (CDA), we examined the disclosure regulations and found that the texts of and discourses around the regulations are not neutral and allow social wrongs to continue in global supply chains. Although regulators claim modern slavery disclosure regulations to be a step in the right direction, our investigation reveals a different picture: the linguistic features of the regulations support the perpetuating risk of modern slavery in global supply chains based in the periphery countries. We argue that changing the current global power structure/system is necessary to address the grand challenges of regulating modern slavery. There is a need for disclosure regime that can protect vulnerable communities, including workers in the global supply chains.

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全球供应链中的现代奴役披露法规：世界系统视角

本研究对三部现代奴隶制披露法规进行了语言学分析，这三部法规分别是《2010 年加利福尼亚供应链透明度法案》（CTSCA）、《2015 年英国现代奴隶制法案》第 54 条以及《2018 年澳大利亚现代奴隶制法案》。这些法规要求公司报告其为解决全球供应链中的劳动剥削问题所采取的行动。基于世界体系理论（WST：Wallerstein, 1975, 1979, 2015），并依靠批判性话语分析（CDA），我们对披露法规进行了研究，发现法规文本和围绕法规的话语并非中立，而是允许社会错误在全球供应链中继续存在。尽管监管机构声称现代奴隶制披露法规是朝着正确方向迈出的一步，但我们的调查却揭示了另一幅图景：法规的语言特点支持了以周边国家为基地的全球供应链中现代奴隶制风险的持续存在。我们认为，要应对监管现代奴隶制的巨大挑战，就必须改变当前的全球权力结构/制度。有必要建立能够保护弱势群体（包括全球供应链中的工人）的披露制度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations