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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.
Keywords
Article Details
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.