Human Rights Accounting Disclosures in The UK FTSE 100 Retail: Is There an Impact of Regulations? | ||
| مجلة البحوث المحاسبية | ||
| Article 14, Volume 6, Issue 1, June 2019, Pages 1-28 PDF (659.84 K) | ||
| DOI: 10.21608/abj.2019.126538 | ||
| Author | ||
| Mohammed Naji Osman | ||
| Faculty of Commerce, Benha University | ||
| Abstract | ||
| Human Rights issues have recently made their way to the forefront of the discussion surrounding the relationship between businesses and corporate social responsibility. This research seeks to investigate the impact of Modern Slavery Act 2015 on the human rights accounting disclosures of FTSE 100 UK retail companies. This study uses content analysis of annual reports of UK retail companies from 2013 -2017 using a human rights disclosure index, depending on human rights accounting disclosure literature and materials from Modern Slavery Act. The results indicate the increase of human rights accounting disclosures after issuing the act as a result of coercive isomorphic effect of regulations. The paper concludes with recommendations to the policy makers in the UK and emerging countries, as well as future research. | ||
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