“…These empirical studies find considerable variance in the depth of firms' modern slavery reports (Christ et al, 2019;Stevenson & Cole, 2018;Voss et al, 2019), but consistent indicators are apparent, of convergence around suboptimal reporting practices through tactics such as the use of third party audits and codes of conduct (Benstead et al, 2021;Cole & Aitken, 2019), supplier contract mechanisms (Monciardini et al, 2021), and stakeholder reassurance though association with esteemed organisations (Meehan & Pinnington, 2021) or professional bodies (Flynn & Walker, 2021). The paucity of evidence of genuinely substantive modern slavery reports (Birkey et al, 2018), indicates that emergent norms are, as Huq and Stevenson (2020) suggest, decoupled from envisaged policy standards.…”