Autores
Michael Rogerson, Andrew Crane, Vivek Soundararajan, Johanne Grosvold, Charles H Cho
Fecha de publicación
2020/7/9
Revista
Accounting, Auditing & Accountability Journal
Editor
Emerald Publishing Limited
Descripción

Purpose

This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements such as those contained in the UK Modern Slavery Act 2015 will compete with one another, and in doing so, improve compliance. The authors seek to understand whether this is the case.

Design/methodology/approach

This study is set in the UK public sector. The authors conduct interviews with over 25% of UK universities that are within the scope of the UK Modern Slavery Act 2015 and examine their reporting and disclosure under that legislation.

Findings

The authors find that, contrary to the logic of experimentalist governance, universities' disclosures as reflected in their modern slavery statements are persistently poor on detail, lack variation and have led to little meaningful action to tackle modern slavery …
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