Article2019

Determinants of corporate compliance with modern slavery reporting

85 citations0/0 files storedSupply Chain Management An International Journal

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Corporate Social Responsibility Reporting Sustainable Supply Chain Management Global trade, sustainability, and social impact

Abstract

Purpose This paper aims to investigate the determinants of corporate compliance with the transparency in supply chains provision of the UK Modern Slavery Act. While recent scholarship has described what firms are doing to comply with this Act, no attempt has been made to explain their behaviour. Design/methodology/approach A predictive model of corporate compliance with modern slavery reporting is tested using secondary data from Financial Times Stock Exchange 350 firms. The model is informed by institutional theory and, in particular, by Oliver’s (1991) insights into the conditions under, which firms respond to institutional pressures. Findings Compliance with modern slavery reporting is found to be significantly related to firm size, prior social responsibility commitment, network involvement, industry and headquarter base (UK versus non-UK). Other predictors such as media exposure, shareholder concentration and profitability are found to be non-significant. Research limitations/implications The focus is on the 350 largest publicly listed companies in the UK. The stances that firms outside of this cohort are taking on modern slavery reporting still need to be investigated. Practical implications Compliance with the UK Modern Slavery Act varies by industry. Regulators should consider this as a part of risk profiling strategies and follow-up inspection of firms. Originality/value This paper provides the first theoretically grounded examination of the organisational and environmental factors that determine corporate compliance with modern slavery reporting.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 1989Agency Theory: An Assessment and Review 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1991Strategic Responses to Institutional Processes 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility 2014The Impact of Corporate Sustainability on Organizational Processes and Performance

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2022Transparency in Supply Chains (TISC): Assessing and Improving the Quality of Modern Slavery Statements 2021Modern slavery statements: From regulation to substantive supply chain reporting 2022Modern slavery in supply chains: a systematic literature review 2021Toward a more complete theory of sustainable supply chain management: the role of media attention 2023An examination of UK companies' modern slavery disclosure practices: Does board gender diversity matter?

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