A textual and visual analysis of reporting practices of modern slavery risks in business operations and supply chains

This thesis contributes to improving modern slavery legislation, guidance and disclosure practices of entities by detecting, deterring and disrupting modern slavery practices in operations and supply chains. This thesis developed a ‘best practice’ Modern Slavery Disclosure Index from 23 legislation and authoritative instruments. This index was employed to conduct in-depth and comprehensive textual and visual content analysis to explore, analyse and conceptualise mandatory corporate disclosure practices on modern slavery. This research provides new evidence for modern slavery disclosure research by demonstrating that impression management theory and institutional theory may explain the accounting for modern slavery concerning mandatory reporting obligations