Corporate reporting metamorphosis: empirical findings from state-owned enterprises

Ardiana, Putu Agus

doi:10.1080/0969160x.2021.1914842

Cited by 2 publications

(3 citation statements)

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“…However, education and awareness-raising address the vulnerability of those at risk of labour exploitation. Educating those at risk of labour exploitation through programmes that equip individuals with the skills necessary for employment opportunities can reduce the job-seeking rate in an informal exploitative Global supply chain benchmarking economy (Ardiana et al, 2021). The research has highlighted potential intervention points for mitigating labour exploitation in production sites, significantly improving upstream and downstream working conditions.…”

Section: Theoretical Implicationsmentioning

confidence: 99%

Section: Research Gapmentioning

confidence: 99%

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A systematic literature review of modern slavery through benchmarking global supply chain

Ishaya

Paraskevadakis

Bury

et al. 2023

BIJ

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PurposeThe globalisation of supply chains has contributed to modern slavery by degrading labour standards and work practices. The inherent difficulties involved in monitoring extremely fragmented production processes also render workers in and from developing countries vulnerable to labour exploitation. This research adopts a benchmark methodology that will help examine the inherent modern slavery challenges.Design/methodology/approachThis study examines how the benchmark model, including governance, risk assessment, purchasing practice, recruitment and remedy of victims, addresses supply chain modern slavery challenges. The proposed hypotheses are tested based on the reoccurring issues of modern slavery in global supply chains.FindingsEstimations suggest that modern slavery is a growing and increasingly prominent international problem, indicating that it is the second largest and fastest growing criminal enterprise worldwide except for narcotics trafficking. These social issues in global supply chains have drawn attention to the importance of verifying, monitoring and mapping supply chains, especially in lengthy and complex supply chains. However, the advent of digital technologies and benchmarking methodologies has become one of the existing key performance indicators (KPIs) for measuring the effectiveness of modern slavery initiatives in supply chains.Originality/valueThis review provides an understanding of the current situation of global supply chains concerning the growing social issue of modern slavery. However, this includes various individual specialities relating to global supply chains, modern slavery, socially sustainable supply chain management (SCM), logistic social responsibility, corporate social responsibility and digitalisation. Furthermore, the review provided important implications for researchers examining the activities on benchmarking the effectiveness of the existing initiatives to prevent modern slavery in the supply chains.

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Section: Theoretical Implicationsmentioning

confidence: 99%

Section: Research Gapmentioning

confidence: 99%

A systematic literature review of modern slavery through benchmarking global supply chain

Ishaya

Paraskevadakis

Bury

et al. 2023

BIJ

View full text Add to dashboard Cite

show abstract

“…Consequently, sustainability reporting should be about reporting 'activities in a way that protects the function of the Earth's ecosystem as a whole' (Bellucci & Manetti, 2019: 20). However, in the context of corporate reporting, the term sustainability seems to deviate from the original ecological meaning (Ardiana, 2021a). Gray (2006) and Milne & Gray (2013) view the extensive practice of sustainability reporting as more about triple bottom line reporting (TBL) (Elkington, 1997) which demonstrates the economic, social and environmental impacts and responsibilities by overly focusing on the going concern of the business entity instead of the ecological system.…”

Section: Introductionmentioning

confidence: 99%

Is Sustainability Reporting Really About Reporting Sustainability?

Ardiana

2023

Jurnal Ilmiah Akuntansi dan Bisnis

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Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field. Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis

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Corporate reporting metamorphosis: empirical findings from state-owned enterprises

Cited by 2 publications

References 0 publications

A systematic literature review of modern slavery through benchmarking global supply chain

A systematic literature review of modern slavery through benchmarking global supply chain

Is Sustainability Reporting Really About Reporting Sustainability?

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