Little is known about the hotel's response to increased legislation on the unethical practice of modern slavery in their operations and supply chains. We examine i) the extent, and quality, of the content of their disclosures and the managerial actions, ii) the communication efforts, through moral legitimacy appeals, and iii) the managerial and disclosure gaps influenced by the UK Modern Slavery Act. Substantive actions dominate. Hotels focus on their direct operations and Tier 1 suppliers, and on isolated risk assessments and due diligence. They omit the victims' perspectives and remedies. By disclosing procedures and structures, hotels demonstrate ‘reasonable effort’ as a proxy for effectiveness in eliminating modern slavery. We advance legitimacy theory, identifying different disclosure behaviors based on either symbolic or substantive actions. We propose two new appeals—Value-based and Personal—relevant to human rights. Reporting turns into a discursive device for moral legitimacy, with implications for policy and practice.

中文翻译：

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做正确的事？酒店业对现代奴隶制的管理和报告


人们对酒店对其运营和供应链中现代奴隶制不道德做法的立法增加的反应知之甚少。我们研究了 i） 其披露内容和管理行动的范围和质量，ii） 通过道德合法性诉求进行的沟通努力，以及 iii） 受英国现代奴隶制法案影响的管理和披露差距。酒店专注于其直接运营和一级供应商，以及孤立的风险评估和尽职调查。他们忽略了受害者的观点和补救措施。通过披露程序和结构，酒店展示了“合理的努力”作为消除现代奴隶制有效性的代表。我们推进合法性理论，根据象征性或实质性行动识别不同的披露行为。我们提出了两项与人权相关的新呼吁——基于价值和个人。报告变成了道德合法性的话语工具，对政策和实践产生了影响。