探索印度尼西亚现代奴隶制报告质量的驱动因素

IF 4.8 Q1 BUSINESS Business Strategy and Development Pub Date : 2024-08-06 DOI:10.1002/bsd2.420
Afifah Muawanah, Desi Adhariani
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引用次数: 0

摘要

印度尼西亚现代奴隶制的脆弱性,尤其是由贫困和对少数群体的歧视所导致的脆弱性,已成为信息透明度方面的一个主要问题。本研究旨在调查能够支持印尼现代奴隶制报告质量的因素,即行业部门、盈利能力、社会责任承诺以及作为调节变量的性别多样性。本研究以 2020 年至 2022 年期间在印尼证券交易所(IDX)上市的 225 家公司为样本。数据收集自财务报告、可持续发展报告以及 Refinitiv Eikon 数据库。通过面板数据回归分析,对信息披露质量的决定因素进行了分析。研究结果表明,高风险行业部门披露的有关现代奴隶制的信息往往较少,这一结果产生了部分负面影响。然而,盈利能力与自愿性现代奴隶制信息披露的质量无关。相比之下,企业责任承诺则呈正相关。此外,本研究还发现,性别多样性并不能调节行业部门、盈利能力和企业责任承诺与现代奴隶制信息披露质量之间的关联。本研究通过制度理论和性别社会化理论的视角,确定了加强企业在这一领域信息披露的公司层面因素,从而为新兴国家背景下现代奴隶制问责制方面日益增多的文献做出了贡献。本研究还有助于企业理解供应链中的现代奴隶制问题。随着人们对这一问题的日益关注,对企业供应链中劳动力剥削问题的认识也在不断提高。本研究的结果可以帮助企业认识到供应链中现代奴隶制问题的透明度和自愿披露的重要性。
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Exploring the drivers of modern slavery reporting quality in Indonesia

Vulnerability to modern slavery in Indonesia, particularly driven by poverty and discrimination against minority groups, has become a primary concern in the context of information transparency. This study aims to investigate the factors that can support the reporting quality of modern slavery in Indonesia, namely the industry sector, profitability, social responsibility commitment, and gender diversity as the moderating variable. The research utilized a sample of 225 companies listed on the Indonesia stock exchange (IDX) from 2020 to 2022. Data were collected from financial reports and sustainability reports as well as the Refinitiv Eikon database. Panel data regression analysis was conducted to analyze the determinants of the disclosure quality. The research findings indicate that high-risk industry sectors tend to disclose less information regarding modern slavery, with this outcome having a partially negative impact. However, profitability is not associated with the quality of voluntary modern slavery disclosure. In contrast, corporate responsibility commitment is positively associated. Additionally, this study reveals that gender diversity does not moderate the association between the industry sector, profitability, and corporate responsibility commitment with the disclosure quality of modern slavery. This research contributes to the growing literature on the accountability of modern slavery in an emerging country context through institutional theory and gender socialization theory lenses by identifying the firm-level factors to enhance corporate disclosure in this area. This study also contributes to corporate understanding of modern slavery issues within supply chains. With growing attention to this problem, the awareness of labor exploitation within corporate supply chains is also increasing. The findings of this research can assist companies in recognizing the importance of transparency and voluntary disclosure regarding modern slavery in their supply chains.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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