Mandatory CSR Disclosure: An Empirical Analysis of UK Modern Slavery Statements

Q2 Social Sciences

European Business Law Review Pub Date : 2021-04-01 DOI:10.54648/eulr2021012

Luke Blindell

引用次数: 1

Abstract

The Modern Slavery Act 2015 requires large firms doing business in the UK to disclose their efforts to prevent modern slavery within their global supply chains. This paper considers the extent to which companies have complied with the Act and provides an insight into engagement with its underlying objectives. This is achieved through a content analysis of the modern slavery statements published by 934 companies in 2016. As the largest systematic review of UK modern slavery reporting, this paper has international implications due to the globalized nature of modern slavery and the sizeable international shareholder base in large UK companies. Transparency, disclosure, non-financial reporting, disclosure-based regulation, corporate governance, corporate social responsibility, stakeholder, modern slavery act, modern slavery statement, forced labour

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强制性企业社会责任披露:英国现代奴隶制声明的实证分析

《2015年现代奴隶制法案》要求在英国开展业务的大公司披露其在全球供应链中防止现代奴隶制的努力。本文考虑了公司遵守该法案的程度，并提供了对其潜在目标的参与的见解。这是通过对2016年934家公司发布的现代奴隶制声明的内容分析来实现的。作为对英国现代奴隶制报告的最大系统审查，由于现代奴隶制的全球化性质和大型英国公司中相当大的国际股东基础，本文具有国际意义。透明度、披露、非财务报告、基于披露的监管、公司治理、企业社会责任、利益相关者、现代奴隶制法案、现代奴隶制声明、强迫劳动

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

European Business Law Review Social Sciences-Law

CiteScore

1.10

自引率

0.00%

发文量

期刊介绍： The mission of the European Business Law Review is to provide a forum for analysis and discussion of business law, including European Union law and the laws of the Member States and other European countries, as well as legal frameworks and issues in international and comparative contexts. The Review moves freely over the boundaries that divide the law, and covers business law, broadly defined, in public or private law, domestic, European or international law. Our topics of interest include commercial, financial, corporate, private and regulatory laws with a broadly business dimension. The Review offers current, authoritative scholarship on a wide range of issues and developments, featuring contributors providing an international as well as a European perspective. The Review is an invaluable source of current scholarship, information, practical analysis, and expert guidance for all practising lawyers, advisers, and scholars dealing with European business law on a regular basis. The Review has over 25 years established the highest scholarly standards. It distinguishes itself as open-minded, embracing interests that appeal to the scholarly, practitioner and policy-making spheres. It practices strict routines of peer review. The Review imposes no word limit on submissions, subject to the appropriateness of the word length to the subject under discussion.