{"title":"Mandatory CSR Disclosure: An Empirical Analysis of UK Modern Slavery Statements","authors":"Luke Blindell","doi":"10.54648/eulr2021012","DOIUrl":null,"url":null,"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.\nTransparency, disclosure, non-financial reporting, disclosure-based regulation, corporate governance, corporate social responsibility, stakeholder, modern slavery act, modern slavery statement, forced labour","PeriodicalId":53431,"journal":{"name":"European Business Law Review","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Business Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/eulr2021012","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"Social Sciences","Score":null,"Total":0}
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
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.
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