Are the European Sustainability Reporting Standards Effective to Fight Modern Slavery Risk?
摘要
The chapter examines the role of reporting and disclosure in guiding companies to combat modern slavery, with a focus on the GRI standards and the ESRS. Our critical analysis reveals that accounting standards can help address modern slavery, but we also identify shortcomings in their effectiveness. To achieve effective change, we support the adoption of the Corporate Sustainability Due Diligence Directive and collaborative approaches. It presents a constructive process for analysing modern slavery reporting and provides insights for future regulatory and stakeholder engagement to effectively address modern slavery.