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Abstract
Abstract: Modern Slavery Disclosure in Indonesia Corporate Supply Chains.
Purpose: This study examines how Indonesian companies disclose modern slavery risks under a voluntary reporting regime.
Method: This research uses content analysis on sustainability reports published by companies listed on the LQ-45 of the Indonesian Stock Exchange.
Results: Findings show that Indonesian firms rely on narrative based reporting with minimal quantifiable data or independent verifications limiting corporate accountability in addressing modern slavery risks.
Novelty: The study explores modern slavery disclosures in Indonesia's voluntary context, highlighting transparency challenges.
Contribution: The study provides empirical evidence on disclosure gaps and calls for stronger regulatory interventions to enhance reporting consistency and effectiveness, aligning Indonesia's corporate governance with global standards.
Abstrak: Pengungkapan Perbudakan Modern di Rantai Pemasok Korporasi Indonesia
Tujuan: Studi ini meneliti bagaimana perusahaan-perusahaan Indonesia mengungkapkan risiko perbudakan modern di bawah rezim pelaporan sukarela.
Metode: Penelitian ini menggunakan analisis konten pada laporan keberlanjutan yang diterbitkan oleh perusahaan-perusahaan yang terdaftar di LQ-45 Bursa Efek Indonesia.
Hasil: Temuan menunjukkan bahwa perusahaan-perusahaan Indonesia bergantung pada pelaporan berbasis naratif dengan data kuantitatif minimal atau verifikasi independen yang membatasi akuntabilitas perusahaan dalam menangani risiko perbudakan modern.
Kebaruan: Studi ini mengeksplorasi pengungkapan perbudakan modern dalam konteks sukarela di Indonesia, menyoroti tantangan transparansi.
Kontribusi: Studi ini memberikan bukti empiris tentang kesenjangan pengungkapan dan menyerukan intervensi regulasi yang lebih kuat untuk meningkatkan konsistensi dan efektivitas pelaporan, menyelaraskan tata kelola perusahaan Indonesia dengan standar global.
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Copyright (c) 2025 Padma Sari, Sumiadji Sumiadji, Diana Nurindrasari, Dyah Metha Nurfitriasih, Aaiman Siddiqui
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Christ, K. L., Rao, K. K., & Burritt, R. L.. “Accounting for modern slavery an analysis of Australian listed company disclosures”. Accounting, Auditing & Accountability Journal, 32(3), 836–865. 2019. https://doi.org/10.1108/AAAJ-11-2017-3242
- Gold, S., Trautrims, A., & Trodd, Z.. “Modern slavery challenges to supply chain management”. Supply Chain Management: An International Journal, 20(5), 485–494. 2015. https://doi.org/10.1108/SCM-02-2015-0046
- Bales, K.. Winning the Fight: Eradicating Slavery in the Modern Age. Harvard International Review, 31(1), 14–17. 2009.
- Crane, A. “Modern Slavery As A Management Practice: Exploring the Conditions and Capabilities for Human Exploitation”. Academy of Management Review, 38(1), 49–69. 2013 https://doi.org/10.5465/amr.2011.0145
- R. Islam, M. A. “Tackling Modern Slavery: What Role Can Accountants Play?” International Federation of Accountants (IFAC). 2018 https://www.ifac.org/knowledge-gateway/audit-assurance/discussion/tackling-modern-slavery-what-role-can-accountants-play
- Hicks, J. “Approaches to combatting modern slavery in supply chains”. 2021
- Martin, J. “Hiding in the Light: The Misuse of Disclosure to Advance the Business and Human Rights Agenda”. Colum. J. Transnat’l L., 56, 530. 2017
- Vaughan, Y. “Preventing Modern Slavery Through Corporate Social Responsibility Disclosure: An Analysis of the US Hospitality and Tourism Industry”. Cornell Hospitality Quarterly. 2023
- Sarumpaet S., Fauzi H. “Modern Slavery Disclosures in a Voluntary Regime”. The Palgrave Handbook of Corporate Social Responsibility, 2021. https://doi.org/10.1007/978-3-030-42465-7_81
- Flynn A. “Determinants of corporate compliance with modern slavery reporting”. Supply Chain Manag 25:1):1–1)16. 2020.
- Ellram, L. M., & Tate, W. L.. “The use of secondary data in purchasing and supply management (P/SM) research”. Journal of Purchasing and Supply Management, 22(4), 250–254. 2016
- Deegan, C. & Unerman, J. “Financial Accounting Theory European Edition”. Berkshire, United Kingdom: McGraw-Hill Education (UK) Limited. 2006.
- Smith et al (2005) Smith, J., Adhikari, A., & Tondkar, R. H. Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24(2), 123–151. 2005.
References
Christ, K. L., Rao, K. K., & Burritt, R. L.. “Accounting for modern slavery an analysis of Australian listed company disclosures”. Accounting, Auditing & Accountability Journal, 32(3), 836–865. 2019. https://doi.org/10.1108/AAAJ-11-2017-3242
Gold, S., Trautrims, A., & Trodd, Z.. “Modern slavery challenges to supply chain management”. Supply Chain Management: An International Journal, 20(5), 485–494. 2015. https://doi.org/10.1108/SCM-02-2015-0046
Bales, K.. Winning the Fight: Eradicating Slavery in the Modern Age. Harvard International Review, 31(1), 14–17. 2009.
Crane, A. “Modern Slavery As A Management Practice: Exploring the Conditions and Capabilities for Human Exploitation”. Academy of Management Review, 38(1), 49–69. 2013 https://doi.org/10.5465/amr.2011.0145
R. Islam, M. A. “Tackling Modern Slavery: What Role Can Accountants Play?” International Federation of Accountants (IFAC). 2018 https://www.ifac.org/knowledge-gateway/audit-assurance/discussion/tackling-modern-slavery-what-role-can-accountants-play
Hicks, J. “Approaches to combatting modern slavery in supply chains”. 2021
Martin, J. “Hiding in the Light: The Misuse of Disclosure to Advance the Business and Human Rights Agenda”. Colum. J. Transnat’l L., 56, 530. 2017
Vaughan, Y. “Preventing Modern Slavery Through Corporate Social Responsibility Disclosure: An Analysis of the US Hospitality and Tourism Industry”. Cornell Hospitality Quarterly. 2023
Sarumpaet S., Fauzi H. “Modern Slavery Disclosures in a Voluntary Regime”. The Palgrave Handbook of Corporate Social Responsibility, 2021. https://doi.org/10.1007/978-3-030-42465-7_81
Flynn A. “Determinants of corporate compliance with modern slavery reporting”. Supply Chain Manag 25:1):1–1)16. 2020.
Ellram, L. M., & Tate, W. L.. “The use of secondary data in purchasing and supply management (P/SM) research”. Journal of Purchasing and Supply Management, 22(4), 250–254. 2016
Deegan, C. & Unerman, J. “Financial Accounting Theory European Edition”. Berkshire, United Kingdom: McGraw-Hill Education (UK) Limited. 2006.
Smith et al (2005) Smith, J., Adhikari, A., & Tondkar, R. H. Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24(2), 123–151. 2005.