Abstract

With growing interest in eradication of modern slavery in operations and supply chains the purpose of the paper is to explore disclosures of the top ten listed mining companies in the UK and Australia. Institutional theory provides the foundation for a first examination of comparative modern slavery disclosures in these two countries, at the time one with and one without disclosure legislation. Based on qualitative thematic analysis, major results indicate the UK Modern Slavery Act 2015 to be a catalyst for disclosures made by the sample of UK mining companies, whereas in Australia where no modern slavery legislation was in place, normative and mimetic institutional pressure is not viewed as important and the companies seemed underprepared for impending legislative changes. The paper concludes that transparency based legislation on modern slavery can provide a powerful coercive influence for change, strengthening other forms of normative and mimetic pressure.

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