با سلام خدمت کاربران در صورتی که با خطای سیستم پرداخت بانکی مواجه شدید از طریق کارت به کارت (6037997535328901 بانک ملی ناصر خنجری ) مقاله خود را دریافت کنید (تا مشکل رفع گردد).
دسته بندی:
زنجیره تامین - supply chain
سال انتشار:
2021
عنوان انگلیسی مقاله:
Modern slavery statements: From regulation to substantive supply chain reporting
ترجمه فارسی عنوان مقاله:
اظهارات برده داری مدرن: از مقررات گرفته تا گزارش زنجیره تأمین اساسی
منبع:
Sciencedirect - Elsevier - Journal of Cleaner Production, 313 (2021) 127872: doi:10:1016/j:jclepro:2021:127872
نویسنده:
Stefan Schaper
چکیده انگلیسی:
Recent years have seen a renewed focus on labor standards in the supply chain, prompted by legislation that requires firms to provide an account of their efforts to combat modern slavery. However, as a common problem of non-financial disclosure regulation, companies can decide the extent and content of their reporting, which could potentially result in merely symbolic disclosures with little substance. We examine the disclosure of substantive actions in modern slavery statements, defined as those disclosures of corporate actions that can positively affect working conditions in supply chains. We examine the corporate disclosure of these actions over time in order to evaluate whether legally mandated disclosure requirements could lead to progress in combatting modern slavery. For this purpose, we collected modern slavery statements from companies that had issued such statements for at least two different years after the
Keywords: Modern slavery statements | Social sustainability | Substantive disclosures | CSR Disclosures | Legitimacy theory | Content analysis
قیمت: رایگان
توضیحات اضافی:
تعداد نظرات : 0