Determinants of corporate compliance with modern slavery reporting

Flynn, Anthony ORCID: https://orcid.org/0000-0002-1755-7986 2019. Determinants of corporate compliance with modern slavery reporting. Supply Chain Management 25 (1) , pp. 1-16. 10.1108/SCM-10-2018-0369

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Abstract

Purpose: This paper investigates 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: A predictive model of corporate compliance with modern slavery reporting is tested using secondary data from FTSE 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 like media exposure, shareholder concentration and profitability are found to be non-significant. Research limitations: 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 part of risk profiling strategies and follow-up inspection of firms. Originality: This paper provides the first theoretically-grounded examination of the organisational and environmental factors that determine corporate compliance with modern slavery reporting. Keywords modern slavery, supply chains, corporate compliance, institutional theory, secondary data.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Emerald
ISSN:	1359-8546
Date of First Compliant Deposit:	27 August 2019
Date of Acceptance:	28 June 2019
Last Modified:	26 Nov 2024 16:45
URI:	https://orca.cardiff.ac.uk/id/eprint/125110

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