主要利益攸关方及其在现代奴隶制监测、侦查和披露中的作用:系统文献综述

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE Sustainability Accounting, Management and Policy Journal Pub Date : 2024-07-31 DOI:10.1108/sampj-08-2023-0598
Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger, Pascal Wild
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引用次数: 0

摘要

目的尽管现有研究强调了一些利益攸关方在帮助企业了解、管理和减少其供应链和运营中发生的现代奴隶制现象方面所发挥的关键作用,但对所有相关利益攸关方群体及其所发挥的具体作用仍然缺乏根本性的了解。通过采用利益相关者理论方法,本研究旨在确定所有主要利益相关者及其在支持公司的现代奴隶制监测、侦查和披露活动方面的相关作用。相关文献包括侧重于识别主要利益相关者及其在促进公司开展现代奴隶制监测、侦查和披露活动中的作用的学术著作。研究结果识别出九个利益相关者群体及其作用,如政府、工人、政府间组织、非政府组织和供应商。对主要利益相关者及其作用的全面了解有助于更好地开展合作,以实现企业供应链和运营的透明度。其他利益相关者可以利用这些发现来加强现代奴隶制报告活动。社会意义明确主要利益相关者及其作用可以提高报告现代奴隶制信息的质量和数量,加强企业的公众责任。
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Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review

Purpose

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.

Design/methodology/approach

A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.

Findings

Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.

Practical implications

A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.

Social implications

Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.

Originality/value

This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.

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来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
期刊最新文献
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