A critical review of modern slavery disclosure legislation: an academic response to Australia’s Modern Slavery Act 2018

Zairul Nurshazana Zainuddin, John Dumay*, Binh Bui

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

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.

Original languageEnglish
Number of pages26
JournalMeditari Accountancy Research
DOIs
Publication statusE-pub ahead of print - 1 May 2025

Keywords

  • Legislative effectiveness
  • Modern Slavery Act 2018
  • Modern slavery reporting
  • Modern slavery risk

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