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报告

2024年11月18日

作者:
Nga Pham, Bei Cui & Ummul Ruthbah, Monash University

Australia: Modern Slavery Disclosure Quality Ratings ASX100 Companies 2024 Update

"Modern Slavery Disclosure Quality Ratings, ASX100 Companies Update: FY2023 Modern Slavery Statements", November 2024

The research team of the Monash Centre for Financial Studies has conducted a benchmarking review of the quality of the modern slavery statements of ASX100 companies for FY2023. This is the fourth annual benchmarking report.

...

This year's review welcomed 56 statements into the A league. However, seven statements received E and F ratings, and three experienced a downgrade.

Enhancements in ASX100 companies’ modern slavery statements since their inaugural statements in FY2020 were evident in the disclosure of structure and operations, governance, more refined risk identification and assessment processes, supplier due, key performance indicators (KPIs), and an increased focus on fostering external collaborations.

Areas for further improvement in modern slavery reporting among ASX100 companies include providing detailed descriptions of supply chains beyond tier 1, enhancing the identification of risks and exposures in accordance with the United Nations Guiding Principles (UNGP), strengthening disclosure of grievance channels and remediation processes, and detailing how they monitor the effectiveness of their actions in managing these risks with more tangible outcomes and impact.

The deep dive into the disclosure quality of due diligence results and reporting of specific concerns revealed lack of consistency and standardization.

...

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