Library | ESG issues

Modern Slavery

Modern slavery is the exploitation of individuals through coercion, threats, or deception for personal or commercial gain. It includes human trafficking, forced labour, debt bondage, child slavery, forced marriage, and domestic servitude. Investors and financial institutions can engage with companies to improve labour practices and enhance supply chain transparency and reporting.

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Grievance mechanisms and remediation: Disclosure by ASX100 financials and materials companies as reported in the modern slavery statements under the 8R Framework

This research assesses how ASX100 Financials and Materials companies disclose grievance mechanisms and remediation in modern slavery statements. Using the 8R Framework, the study finds disclosure is limited, averaging 14.28 out of 40. Materials firms outperformed Financials, highlighting gaps in remedy and stakeholder engagement across both sectors.
Research
8 September 2026

Modern approaches to modern slavery: Addressing risks and impacts in investor portfolios

Schroders
This research examines how investors can move beyond policy-based assessments to identify modern slavery risks. It introduces Schroders' risk model and Shift's business model red flags to address structural vulnerabilities and supply chain opacity, helping investors protect long-term value through targeted engagement and improved data disclosure.
Research
20 August 2026

Delivering the digital economy: African migrant workers in the United Arab Emirates e-commerce and delivery sectors

Equidem
This report examines the exploitation of African migrant workers within the United Arab Emirates' e-commerce and delivery sectors. It details systemic abuses including recruitment debt, deceptive contracts, and excessive working hours, highlighting how subcontracting models fragment accountability. The findings advocate for stronger international labour standards to protect vulnerable platform workers.
Research
30 May 2026

Off the books: Practical guidance for business

Walk Free
This report provides practical guidance for Australian businesses to identify and address migrant worker exploitation. Based on a survey of 9,963 temporary visa holders, it highlights risks like ABN misclassification, casual employment, night shifts, and misleading payslips. It offers due diligence tips and remediation steps to ensure compliance.
Research
3 August 2026

RIAA Conference Australia 2026 - Companion Resources

Responsible investment has moved well beyond principles and pledges. Today’s challenges require practical capability and informed judgement. The RIAA Conference is a must-attend event for finance, sustainability and industry practitioners who want to focus on the key themes for responsible investment in 2026 and what implementation really looks like. Designed as an immersive, hands-on experience, the program focuses on the systems that underpin strong financial performance, and will help you understand how climate, nature, technology, governance and regulation intersect. 

These specially curated companion resources have been recommended by the conference speakers and Altiorem team.
Article
14 May 2026

Free to be exploited: The abuse of platform-based food delivery riders in Saudi Arabia and the UAE

Equidem
Report finds migrant delivery riders in Saudi Arabia and UAE face systemic exploitation via third-party logistics, including coercive employment, wage abuses, unsafe conditions, and restricted mobility. Weak enforcement and outsourcing obscure accountability. Recommends stronger regulation, corporate oversight, and international labour standards.
Research
13 April 2026

Modern slavery and human rights: Policy and evidence centre

Modern Slavery and Human Rights Policy and Evidence Centre
The Modern Slavery and Human Rights Policy and Evidence Centre is a UK-based research initiative that funds and co-creates independent, policy-focused research on modern slavery. It brings together academics, policymakers, businesses and civil society to improve evidence-based laws, policies and practices addressing modern slavery globally.
Research

Sustainable Finance Roundup February 2026: Disclosure, Carbon Trade, and Transition Economics

This month’s sustainability roundup traces a rapidly evolving landscape in climate governance and industrial transition, highlighting the convergence of ISSB-aligned disclosure standards and emerging carbon trade measures alongside shifting cost curves in transport and critical minerals. It underscores how tighter emissions accounting and border policies are embedding carbon competitiveness into capital allocation, while advances in electrification, AI-driven power demand and expanding legal accountability are integrating climate and nature risk into mainstream financial decision-making.
Article
3 March 2026

Water Management: Goals and actions bank

The Water Management Goals and Actions Bank helps finance professionals design and oversee credible approaches to identifying, managing, and mitigating water-related risks and impacts. It provides structured goals, practical actions, and resources to strengthen governance, transparency, accountability, and environmental due diligence across operations, supply chains, and investment decision-making.
Article
19 February 2026

Modern slavery: Goals and actions bank

The Modern Slavery Goals and Actions Bank helps finance professionals design and oversee credible approaches to identifying, preventing, and addressing modern slavery risks. It provides structured goals, practical actions, and resources to strengthen governance, transparency, accountability, and human rights due diligence across operations, supply chains, and investment decision-making.
Article
19 February 2026

Understanding rights at work: A guide to key terms related to fundamental principles and rights at work, trade and supply chains

International Labour Organisation (ILO)
This guide explains key terms related to fundamental principles and rights at work, including freedom of association, collective bargaining, forced and child labour, discrimination and living wages. It outlines links to trade, supply chains, due diligence and international labour standards, supporting consistent interpretation in policy and corporate practice.
Research
29 November 2025

Stakeholder Engagement: Goals and actions bank

The Stakeholder Engagement goals and actions bank helps finance professionals design and oversee credible stakeholder engagement. It includes common goals relative to several sustainable finance practices, supported by practical actions and relevant resources. The purpose is to strengthen governance, transparency, and accountability, as well as support ESG integration and responsible decision-making.
Article
18 February 2026

State of supply chain sustainability series

MIT Center for Transportation & Logistics
The State of Supply Chain Sustainability is an annual benchmark series that examines how organisations define, govern, and implement environmental and social sustainability across global supply chains. It provides a consistent research framework to track evolving practices, pressures, and management approaches over time.
Benchmark/series
13 November 2025

The role of traceability in critical mineral supply chains

Organisation for Economic Co-operation and Development (OECD)
The report examines how traceability can support responsible critical mineral supply chains. It outlines policy drivers, system components, costs and limitations, and mineral-specific challenges, concluding that well-designed traceability can enhance due diligence, transparency and supply security when proportionate and risk-based.
Research
26 February 2025

Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk

This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Article
29 December 2025

FiftyEight

Other
FiftyEight delivers research-driven technology solutions to ensure ethical working conditions across global supply chains. It partners with businesses, NGOs and governments to tackle modern slavery, forced labour and child labour. Its platforms including a mobile app for migrant workers, support transparent recruitment, safe migration and human rights compliance.
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