TY - JOUR
T1 - A critical review of modern slavery disclosure legislation
T2 - an academic response to Australia’s Modern Slavery Act 2018
AU - Zainuddin, Zairul Nurshazana
AU - Dumay, John
AU - Bui, Binh
PY - 2025/5/1
Y1 - 2025/5/1
N2 - Purpose: This paper details an opportunity to provide feedback on the Australian government’s review of Australia’s Modern Slavery Act 2018 (MSA) and address the critical issues required to increase the Act’s effectiveness. Design/methodology/approach: This paper reviewed 62 academic papers that report findings on modern slavery disclosure legislation currently enacted in Australia, California and the United Kingdom. Using content analysis, this paper identifies key issues that need addressing that align with the questions outlined in the MSA’s review issues paper. Findings: Researchers critique modern slavery legislation on four key issues. First, it focuses on large entities rather than high-risk industries. Second, it makes the reporting entity solely responsible for eliminating modern slavery from their supply chains. Third, it expresses more concern for corporate risk than the risk for the victims. Last, it imposes a “soft touch” approach without penalties and unclear links to criminal legislation. Hence, there is a pressing need for modifications to the MSA. Social implications: This paper also demonstrates that the review was considered and cited in the government report of the review, demonstrating how academic research can influence policymaking. Originality/value: This paper provides insights into the MSA and provides evidence to help inform further improvements from an academic point of view. This paper also contributes to policy by proposing recommendations to policymakers and critiquing the government’s review report.
AB - Purpose: This paper details an opportunity to provide feedback on the Australian government’s review of Australia’s Modern Slavery Act 2018 (MSA) and address the critical issues required to increase the Act’s effectiveness. Design/methodology/approach: This paper reviewed 62 academic papers that report findings on modern slavery disclosure legislation currently enacted in Australia, California and the United Kingdom. Using content analysis, this paper identifies key issues that need addressing that align with the questions outlined in the MSA’s review issues paper. Findings: Researchers critique modern slavery legislation on four key issues. First, it focuses on large entities rather than high-risk industries. Second, it makes the reporting entity solely responsible for eliminating modern slavery from their supply chains. Third, it expresses more concern for corporate risk than the risk for the victims. Last, it imposes a “soft touch” approach without penalties and unclear links to criminal legislation. Hence, there is a pressing need for modifications to the MSA. Social implications: This paper also demonstrates that the review was considered and cited in the government report of the review, demonstrating how academic research can influence policymaking. Originality/value: This paper provides insights into the MSA and provides evidence to help inform further improvements from an academic point of view. This paper also contributes to policy by proposing recommendations to policymakers and critiquing the government’s review report.
KW - Legislative effectiveness
KW - Modern Slavery Act 2018
KW - Modern slavery reporting
KW - Modern slavery risk
UR - http://www.scopus.com/inward/record.url?scp=105003799218&partnerID=8YFLogxK
U2 - 10.1108/MEDAR-03-2025-2931
DO - 10.1108/MEDAR-03-2025-2931
M3 - Article
AN - SCOPUS:105003799218
SN - 2049-372X
JO - Meditari Accountancy Research
JF - Meditari Accountancy Research
ER -