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Accounting for modern slavery: an analysis of Australian listed company disclosures

Christ, Katherine L.; Rao, Kathyayini Kathy; Burritt, Roger L

Description

PURPOSE - Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia. DESIGN/METHODOLOGY/APPROACH – Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery...[Show more]

CollectionsANU Research Publications
Date published: 2019-03-18
Type: Journal article
URI: http://hdl.handle.net/1885/204756
Source: Accounting, Auditing and Accountability Journal
DOI: 10.1108/AAAJ-11-2017-3242

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