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

Zairul Nurshazana Zainuddin, John Dumay and Binh Bui

Meditari Accountancy Research, 2025, vol. 33, issue 3, 1052-1077

Abstract: PurposeThis 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/approachThis 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.FindingsResearchers 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 implicationsThis 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/valueThis 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.

Keywords: Modern Slavery Act 2018; Modern slavery risk; Modern slavery reporting; Legislative effectiveness (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2025-2931

DOI: 10.1108/MEDAR-03-2025-2931

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