Child labour risk organizing communication: a longitudinal analysis of corporate narratives

Mohamed Chelli, Darlene Himick, Muhammad Al Mahameed and Ataur Belal

Meditari Accountancy Research, 2025, vol. 33, issue 3, 1106-1126

Abstract: PurposeThis study aims to examine how Nestlé organises and communicates its child labour risk discourse in its corporate reportsDesign/methodology/approachData sources include various corporate reports and media reports for the period 2011–2021. A qualitative interpretive analysis was conducted to longitudinally investigate how the company organized and communicated the discourse of child labour risk over a two-decade period.FindingsThe organization transitions through four modes of organizing risk, namely, pre-prospectively, prospectively, in real-time and retrospectively. In each identified mode of risk organizing, the authors have identified a strategy related to the organization’s communications about child labour risk in its own operations and supply chains. The authors show that the organization moves from distancing (denying the existence of) to complying (admitting the possibility of), recognizing (admitting the existence of) and remediating (correcting the occurrence of) child labour risk. These risk communication strategies are connected to how the organization circles back to prospective risk analysis in a shell-like movement. Once the organization moves from the real-time mode to the retrospective mode, the organization’s risk communication efforts feature new risk appraisal tools whilst providing the organization with a new higher profile as an expert in child labour risk assessment. The authors argue that the communication of risk organizing has performative effects.Practical implicationsThe findings have significant implications for the Sustainable Development Goals (SDGs) framework and the United Nations Guiding Principles on business and human rights. The authors argue that without radical progress in eradicating child labour from the corporate supply chains, the SDG 8.7 target of eliminating child labour by 2025 is simply not going to be achieved.Originality/valueThe authors build upon and extend a risk organizing framework by examining the child labour risk organizing disclosures of Nestlé. The authors extend the framework by adding a new mode of organizing risk – pre-prospective risk organizing.

Keywords: Child labour; Modern slavery; Human rights disclosures; Risk organizing (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-10-2024-2679

DOI: 10.1108/MEDAR-10-2024-2679

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