Purpose

The purpose of this paper is to examine how the coronavirus disease 2019 (COVID-19) pandemic affects corporate modern slavery accounting, auditing and accountability, and how a business can take advantage of this situation to ensure a more robust and effective modern slavery response in the long-term.

Design/methodology/approach

Drawing on recent literature and available statistics about modern slavery in the context of COVID-19 comment is provided on the challenges and opportunities for researchers and business.

Findings

Given the additional invisibility of modern slavery in a COVID-19 environment as victims move into unemployment and back into vulnerable positions where they are exploited the challenge is how accounting, auditing and accountability can help business break this cycle. Capabilities for business to track and trace victims of modern slavery will be reduced because of the pandemic. Opportunities exist for gathering data and building internal awareness about the problem of modern slavery in supply chains and to reassess operational risk and investment in modern slavery reduction. With the pause in external reporting opportunity exists to obtain views of external stakeholders.

Research limitations/implications

Because of the relatively short period of the COVID-19 pandemic to date, numeric data on impacts are largely unavailable.

Originality/value

This is the first paper to consider the challenges and opportunities of COVID-19 on accounting for modern slavery in business. Directions for future research are also considered.

中文翻译：

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在COVID-19时期应对现代奴隶制风险的考虑：挑战与机遇

目的

本文的目的是研究2019年冠状病毒病（COVID-19）大流行如何影响公司现代奴隶制会计，审计和问责制，以及企业如何利用这种情况来确保更强有力和更有效的现代奴隶制应对措施。长期的。

设计/方法/方法

在COVID-19的背景下，借鉴了有关现代奴隶制的最新文献和现有统计资料，提供了有关研究人员和企业所面临的挑战和机遇的评论。

发现

鉴于COVID-19环境中现代奴隶制的额外隐蔽性，因为受害者进入失业状态并回到受害人的弱势地位，面临的挑战是会计，审计和问责制如何帮助企业打破这一周期。由于大流行，将降低企业追踪和追踪现代奴隶制受害者的能力。存在收集数据和建立关于供应链中现代奴隶制问题的内部意识并重新评估减少现代奴隶制的操作风险和投资的机会。随着外部报告的暂停，存在获取外部利益相关者观点的机会。

研究局限/意义

由于迄今为止COVID-19大流行的时期相对较短，因此在很大程度上没有关于影响的数字数据。

创意/价值

这是第一篇考虑COVID-19在解决现代奴隶制问题中所面临的挑战和机遇的论文。还考虑了未来研究的方向。