Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider

Dodd, Tracey; Guthrie, James; Dumay, John

doi:10.1016/j.bar.2022.101098

Cited by 12 publications

(9 citation statements)

References 53 publications

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Section: Discussionmentioning

confidence: 99%

“…However, in our case, institutional logics can arguably provide supplementary explanations for those variations in substantive content that our model does not explain. Dodd et al (2022), for instance, found in their 24-month study that a social purpose within their case company informed its reduction of modern slavery risks through a series of managerial controls. The institutional logics perspective has been applied for studies on the adoption of CSR practices, as it can show how "broader systems of meaning" (Glynn and Raffaelli, 2013, p. 175) shape organizational practices.…”

Section: Theoretical Implicationsmentioning

confidence: 99%

“…Thus, the logics perspective might be relevant only theoretically, without enabling us to get a clear handle on its impact empirically. Future research should also explore corporate social disclosure practices more qualitatively and in direct contact with specific companies (see Dodd et al, 2022;Monciardini et al, 2019). Such studies could specifically focus on understanding the institutional logics companies apply regarding the substance of social disclosures in the context of high or low social visibility and how companies connect social visibility and social disclosure substance.…”

Section: Corporate Social Sustainability Disclosuresmentioning

confidence: 99%

“…To uncover these CCIJ 28,3 practices, in-depth, on-site and longitudinal research (see, e.g. Dodd et al, 2022;Monciardini et al, 2019) would be required.…”

Section: Corporate Social Sustainability Disclosuresmentioning

confidence: 99%

“…It is worth noting that substance refers to reported content, while it clearly remains impossible to eventually verify the actual actions undertaken by the reporting companies. To uncover these practices, in-depth, on-site, and longitudinal research (see e.g Dodd et al, 2022;Monciardini et al, 2019). would be required.…”

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confidence: 99%

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Social visibility and substance in corporate social sustainability disclosures

Pollach

Schaper

2022

CCIJ

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PurposeSocial and environmental reports have become an increasingly regulated area of corporate reporting and communication. Nevertheless, the substance and level of detail present in such disclosures is largely at the discretion of companies, which has implications for the value of such disclosures to stakeholders. The purpose of this study is to shed light on social visibility as a determinant of the variation in substance found in social disclosures in order to understand underlying reasons for why some firms offer more substance than others in their social disclosures.Design/methodology/approachBased on a number of hypotheses, which are combined into social visibility, the paper investigates whether a firm's social visibility is a determinant of substance in social disclosures. To this end, the case of modern slavery statements is used as a recently introduced and legally mandated form of social sustainability disclosures.FindingsThe findings suggest that social visibility can explain part of the variation in the substance of social disclosures. However, for the remaining part, it is argued that substance in social disclosures can also be driven by institutional logics, which shape organizational outcomes in specific contexts, but are largely unobservable.Originality/valueThis article contributes new insights to the literature on the relationship between corporate social visibility and the substance of social disclosures.

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Section: Discussionmentioning

confidence: 99%

Section: Theoretical Implicationsmentioning

confidence: 99%

Section: Corporate Social Sustainability Disclosuresmentioning

confidence: 99%

“…To uncover these CCIJ 28,3 practices, in-depth, on-site and longitudinal research (see, e.g. Dodd et al, 2022;Monciardini et al, 2019) would be required.…”

Section: Corporate Social Sustainability Disclosuresmentioning

confidence: 99%

mentioning

confidence: 99%

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Social visibility and substance in corporate social sustainability disclosures

Pollach

Schaper

2022

CCIJ

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Exploring the drivers of modern slavery reporting quality in Indonesia

Muawanah,

Adhariani

2024

Bus Strat Dev

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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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