2021
DOI: 10.1007/s10551-021-04878-1
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Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act

Abstract: The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery in supply chains operating in the developing world. Drawing on notions from the regulatory and sociology literature, i.e. transparency and normativity, and by interviewing anti-slavery activists and experts, this study explores the limitations of the disclosure and transparency requirements of the UK Modern Slavery Act and, … Show more

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Cited by 47 publications
(57 citation statements)
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References 92 publications
(197 reference statements)
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“…Given this foundation, further research is needed into the relative importance of first, second and third party assurance and the role of accountants and others as the providers of such assurance, a role encouraged by the World Business Council for Sustainable Development in relation to the quality of all sustainability reporting (Krasodomska et al , 2021). In particular, the role of non-accountants in social audit merits further research attention (Islam and van Staden, 2021). In addition, the links between assurance and validation of the quality of reported modern slavery information in the eyes of stakeholders need empirical examination (Christ and Burritt, 2021).…”
Section: Discussionmentioning
confidence: 99%
“…Given this foundation, further research is needed into the relative importance of first, second and third party assurance and the role of accountants and others as the providers of such assurance, a role encouraged by the World Business Council for Sustainable Development in relation to the quality of all sustainability reporting (Krasodomska et al , 2021). In particular, the role of non-accountants in social audit merits further research attention (Islam and van Staden, 2021). In addition, the links between assurance and validation of the quality of reported modern slavery information in the eyes of stakeholders need empirical examination (Christ and Burritt, 2021).…”
Section: Discussionmentioning
confidence: 99%
“…Dissatisfaction with the normativity of existing regulation and fear of public moral judgment gave rise to the emergence of the “decent work” frame, which aimed to disrupt dominant accepted norms in the field and the prevailing moral order. This contribution has implications for the literature on the discursive construction of moral legitimacy (Palazzo & Scherer, 2006 ; Scherer et al, 2013 ) which identifies strategies and mechanisms through which single organizations justify their conformance to societal moral expectations (Reuber & Morgan-Thomas, 2019 ; Štumberger & Golob, 2016 ) and recent studies that have exposed the moral justifications used by specific groups of actors in discourse and narratives of modern slavery (Christ & Burritt, 2018 ; Islam & Van Staden, 2021 ; Meehan & Pinnington, 2021 ; Vestergaard & Uldam, 2021 ; Wray-Bliss & Michelson, 2021 ). By focusing on the debate of a controversial issue characterized by moral multiplexity (Reinecke et al, 2017 ), we shed light on the interplay of frames underpinned by competing moral justifications and its effects on field-level change.…”
Section: Discussionmentioning
confidence: 99%
“…We conducted 15 semi-structured interviews with UK construction field actors. Our sampling size and selection approach were purposive (similar to Islam & Van Standen, 2021 ). This meant that the strategy of data collection was driven by reaching data saturation (the point at which subsequent interviews do not provide any additional insights).…”
Section: Methodsmentioning
confidence: 99%
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